International Tax Co-operation and Capital Mobility.
The international mobility of capital and the geographical dispersion of firms have clear advantages for the growth and modernization of developing countries. They also create fundamental challenges for national tax authorities. Modern principles of capital taxation for the open developing economy i...
Autor principal: | FitzGerald, V |
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Formato: | Journal article |
Idioma: | English |
Publicado em: |
Routledge
2002
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