Asymmetric double tax treaties : relief method and tax sparing for foreign direct investment in developing countries
Pranvera Shehaj and Martin Zagler
| Year of publication: |
2025
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|---|---|
| Authors: | Shehaj, Pranvera ; Zagler, Martin |
| Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1552-7530, ZDB-ID 2070401-X. - Vol. 53.2025, 1, p. 94-135
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| Subject: | asymmetric tax treaties | FDI | double tax relief method | tax sparing | treaty network | CIT | Auslandsinvestition | Foreign investment | Doppelbesteuerung | Double taxation | Entwicklungsländer | Developing countries | Internationales Steuerrecht | International tax law | Steuervergünstigung | Tax incentive | Welt | World | Steuerwettbewerb | Tax competition | OECD-Staaten | OECD countries | Multinationales Unternehmen | Transnational corporation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/10911421241247241 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015159522