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
β¦ LIBER β¦
General Anti-avoidance Provisions
β Scribed by J. TILEY
- Book ID
- 111212204
- Publisher
- John Wiley and Sons
- Year
- 1983
- Tongue
- English
- Weight
- 276 KB
- Volume
- 4
- Category
- Article
- ISSN
- 0143-5671
No coin nor oath required. For personal study only.
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