Using a large panel dataset on worldwide operations of multinational firms, this paper studies one of the most advocated anti-tax-avoidance measures: Controlled Foreign Corporation rules. By including income of foreign low-tax subsidiaries in the domestic tax base, these rules create incentives...

This cahier provides an overview of the freedom of establishment, one of the four freedoms central to the European Union's single market. The book first contextualizes corporate mobility within a broader economic discussion on market access before turning to the private international law...