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Tax avoidance with cross-border hybrid instruments
Niels Johannesen
Department of Economics
14
Citations (Scopus)
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Keyphrases
Hybrid Instruments
100%
Tax Avoidance
100%
One Country
50%
Home Country
25%
Dividends
25%
Host Country
25%
Foreign Countries
25%
Tax Purposes
25%
Hybrid Financial Instruments
25%
Anti-avoidance Rules
25%
Interest Expense
25%
Global Policy
25%
Economics, Econometrics and Finance
Tax Avoidance
100%
Taxation
100%
Financial Instrument
25%
Expenditure
25%