Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Determinants of profit shifting by multinational companies in developing countries: A case of Rwanda

Daniel Twesige
  • Daniel Twesige
  • Department of Accounting, College of Business and Economics, University of Rwanda, Rwanda.
  • Google Scholar
Faustin Gasheja
  • Faustin Gasheja
  • Department of Accounting, College of Business and Economics, University of Rwanda, Rwanda.
  • Google Scholar


  •  Received: 25 February 2019
  •  Accepted: 11 April 2019
  •  Published: 30 April 2019

Authors

Daniel Twesige
Department of Accounting, College of Business and Economics, University of Rwanda, Rwanda.

Faustin Gasheja
Department of Accounting, College of Business and Economics, University of Rwanda, Rwanda.

Corresponding Author Email: [email protected]