An International Tax System for Emerging Economies, Tax Sparing, and Development : It is All About Source!

Year of publication:	2016
Authors:	Barker, William B.
Publisher:	[2016]: [S.l.] : SSRN
Subject:	Schwellenländer \| Emerging economies \| Internationales Steuerrecht \| International tax law \| Multinationales Unternehmen \| Transnational corporation \| Steuerwettbewerb \| Tax competition \| Körperschaftsteuer \| Corporate income tax \| Internationale Faktormobilität \| International factor mobility \| Handelsliberalisierung \| Trade liberalization
Description of contents:	This article explores a source tax system applied to emerging economies, which helps promote development through importation of capital and technologies

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