Anti-tax-avoidance provisions and the si
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Weichenrieder, Alfons J.
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Article
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1996
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Springer
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English
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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