Mandatory Information Exchange, Cross-Border Income Shifting, and the Physical Flow of Tangible Goods.
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| Title: | Mandatory Information Exchange, Cross-Border Income Shifting, and the Physical Flow of Tangible Goods. |
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| Authors: | Chow, Travis1 (AUTHOR), Maydew, Edward L.2 (AUTHOR), She, Guoman3 (AUTHOR) |
| Source: | Accounting Review. Jul2026, Vol. 101 Issue 4, p169-201. 33p. |
| Database: | Business Source Ultimate |
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| ISSN: | 00014826 |
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| DOI: | 10.2308/TAR-2024-0525 |