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
