Double tax discrimination to attract FDI and fight profit shifting : the role of CFC rules
Andreas Haufler, Mohammed Mardan, Dirk Schindler
| Year of publication: |
2018
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|---|---|
| Authors: | Haufler, Andreas ; Mardan, Mohammed ; Schindler, Dirk |
| Published in: |
Journal of international economics. - Amsterdam [u.a.] : Elsevier, ISSN 0022-1996, ZDB-ID 120143-8. - Vol. 114.2018, p. 25-43
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| Subject: | Controlled-foreign-company rules | Multinationals | Profit shifting | Thin-capitalization rules | Auslandsinvestition | Foreign investment | Gewinnverlagerung | Income shifting | Multinationales Unternehmen | Transnational corporation | Theorie | Theory | Unternehmensbesteuerung | Corporate taxation | Welt | World | Rentabilität | Profitability |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jinteco.2018.04.007 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012037958