How would EU corporate tax reform affect US investment in Europe?
This paper examines the likely impact of a proposed formula apportionment system for corporation taxes in the European Union on the inbound investment of US multinational companies. We pay attention to tax planning strategies that may be employed by US multinationals and investigate whether effectiv...
| Main Authors: | , |
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| 格式: | Journal article |
| 语言: | English |
| 出版: |
University of Chicago Press
2012
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