Asymmetric double tax treaties and fdi in developing countries : the role of the relief method and tax sparing
Pranvera Shehaj and Martin Zagler
| Year of publication: |
March 2023
|
|---|---|
| Authors: | Shehaj, Pranvera ; Zagler, Martin |
| Publisher: |
Brighton, UK : The International Centre for Tax and Development at the Institute of Development Studies |
| Subject: | asymmetric tax treaties | FDI | double tax relief method | tax sparing | treaty network | CIT | Auslandsinvestition | Foreign investment | Doppelbesteuerung | Double taxation | Entwicklungsländer | Developing countries | Multinationales Unternehmen | Transnational corporation | Internationales Steuerrecht | International tax law | Welt | World | OECD-Staaten | OECD countries |
freely available
| Extent: | 1 Online-Ressource (circa 50 Seiten) Illustrationen |
|---|---|
| Series: | ICTD working paper. - Brighton : Institute of Development Studies, ZDB-ID 3117782-7. - Vol. 157 |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
| Language: | English |
| ISBN: | 978-1-80470-099-0 |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014249911