Competitive advantage and the optimal tax treatment of the foreign-source income of multinationals : the case of the United States and Japan
Year of publication: |
1991
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Authors: | Slemrod, Joel |
Published in: |
The American journal of tax policy. - Tuscaloosa, Ala. : Univ. of Alabama School of Law, ISSN 0739-7569, ZDB-ID 856236-2. - Vol. 9.1991, 1, p. 113-143
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Subject: | Körperschaftsteuer | Corporate income tax | Multinationales Unternehmen | Transnational corporation | Außensteuerrecht | Cross-border taxation | USA | United States | Japan |
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