Literature DB >> 35653369

Correction: Navigating optimal treaty-shopping routes using a multiplex network model.

Sung Jae Park, Kyu-Min Lee, Jae-Suk Yang.   

Abstract

[This corrects the article DOI: 10.1371/journal.pone.0256764.].

Entities:  

Year:  2022        PMID: 35653369      PMCID: PMC9162322          DOI: 10.1371/journal.pone.0269581

Source DB:  PubMed          Journal:  PLoS One        ISSN: 1932-6203            Impact factor:   3.752


There is an error in point 3 of the numbered list in the Previous literature on tax avoidance subsection of the Introduction. The correct statement is: The authors assumed that the intermediate station in a given network route includes only one or two countries [17, 19]. One recent study [20] expanded the scope of its analysis of investment (ownership) structures to three countries and van’t Riet and Lejour [18] expanded it to four intermediate countries. However, in reality, an intermediate station in a tax treaty network can include any number of countries.
  1 in total

1.  Navigating optimal treaty-shopping routes using a multiplex network model.

Authors:  Sung Jae Park; Kyu-Min Lee; Jae-Suk Yang
Journal:  PLoS One       Date:  2021-08-27       Impact factor: 3.240

  1 in total

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