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Mandatory Information Exchange, Cross-Border Income Shifting, and the Physical Flow of Tangible Goods.

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Bibliographic Details
Title: Mandatory Information Exchange, Cross-Border Income Shifting, and the Physical Flow of Tangible Goods.
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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  Availability: 1
Header DbId: bsu
DbLabel: Business Source Ultimate
An: 194973074
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PubType: Academic Journal
PubTypeId: academicJournal
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  Data: Mandatory Information Exchange, Cross-Border Income Shifting, and the Physical Flow of Tangible Goods.
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  Data: <searchLink fieldCode="JN" term="%22Accounting+Review%22">Accounting Review</searchLink>. Jul2026, Vol. 101 Issue 4, p169-201. 33p.
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RecordInfo BibRecord:
  BibEntity:
    Identifiers:
      – Type: doi
        Value: 10.2308/TAR-2024-0525
    Languages:
      – Code: eng
        Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 33
        StartPage: 169
    Titles:
      – TitleFull: Mandatory Information Exchange, Cross-Border Income Shifting, and the Physical Flow of Tangible Goods.
        Type: main
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          Name:
            NameFull: Chow, Travis
      – PersonEntity:
          Name:
            NameFull: Maydew, Edward L.
      – PersonEntity:
          Name:
            NameFull: She, Guoman
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          Dates:
            – D: 01
              M: 07
              Text: Jul2026
              Type: published
              Y: 2026
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              Value: 101
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              Value: 4
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            – TitleFull: Accounting Review
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