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About 6% of multinationals relocated their headquarters to another country in the 1997–2007 period. This paper presents empirical evidence on the role of taxes in these relocation decisions. It considers a sample of 140 multinationals that relocated their headquarters over the past decade and...
Persistent link: https://www.econbiz.de/10010577655
About 6% of multinationals relocated their headquarters to another country in the 1997-2007 period. This paper presents empirical evidence on the role of taxes in these relocation decisions. It considers a sample of 140 multinationals that relocated their headquarters over the past decade and...
Persistent link: https://www.econbiz.de/10009249671