Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 217

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.
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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

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