The paper sets up a model of a multinational finn in which the home country uses a credit with deferral or an exemption system and the host country is a low-tax jurisdiction. In this model the impact of anti-tax-avoidance provisions onthe size and the growth of the foreign subsidiary is analyzed. Tw
Commitment and the time structure of taxation of foreign direct investment
β Scribed by Vigneault, Marianne
- Publisher
- Springer
- Year
- 1996
- Tongue
- English
- Weight
- 791 KB
- Volume
- 3
- Category
- Article
- ISSN
- 0927-5940
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