{"id":"https://openalex.org/W45444494","doi":null,"title":"Corporate Tax Management","display_name":"Corporate Tax Management","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W45444494","mag":"45444494"},"language":"en","primary_location":{"id":"mag:45444494","doi":null,"is_oa":false,"landing_page_url":"https://www.hs-emden-leer.de/en/faculties/faculty-of-business-studies/during-your-studies/course-structure-4th-6th-semester-business-administartion/choosing-an-area-of-specialisation/corporate-tax-management.html","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5038203561","display_name":"Hochschule Emden Leer","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Hochschule Emden Leer","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5038203561"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.5862,"has_fulltext":false,"cited_by_count":21,"citation_normalized_percentile":{"value":0.87295935,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-taxation","display_name":"corporate taxation","score":0.8349999785423279},{"id":"https://openalex.org/keywords/tax-management","display_name":"tax management","score":0.9539999961853027},{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":0.8700000047683716},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.6700000166893005}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5467880368232727},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.33284810185432434}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:45444494","doi":null,"is_oa":false,"landing_page_url":"https://www.hs-emden-leer.de/en/faculties/faculty-of-business-studies/during-your-studies/course-structure-4th-6th-semester-business-administartion/choosing-an-area-of-specialisation/corporate-tax-management.html","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W430868907","https://openalex.org/W7055779599","https://openalex.org/W3192318511","https://openalex.org/W7067161781","https://openalex.org/W653248373","https://openalex.org/W2619608811","https://openalex.org/W2803990361","https://openalex.org/W3170990105","https://openalex.org/W2764143392","https://openalex.org/W3159170473"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":6},{"year":2017,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}