Taxation of outbound direct investment: economic principles and tax policy considerations
This paper reviews economic principles for optimality of the taxation of international profit, from both a global and national perspective. It argues that for traditional systems based on the residence of the investor or the source of the income, nothing less than full harmonization across countries...
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| Format: | Journal article |
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2008
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Taxation of outbound direct investment: economic principles and tax policy considerations
Published 2009
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