Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules
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DOI: 10.1016/j.jinteco.2018.04.007
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Citations
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Cited by:
- Hayato Kato & Hirofumi Okoshi, 2022.
"Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing,"
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- Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
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- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
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More about this item
Keywords
Multinationals; Profit shifting; Controlled-foreign-company rules; Thin-capitalization rules;All these keywords.
JEL classification:
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- F15 - International Economics - - Trade - - - Economic Integration
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
Statistics
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