Taxing foreign profits with international mergers and acquisitions
A large part of border crossing investment takes the form of international mergers and acquisitions. In this article, we ask how optimal repatriation tax systems look like in a world where investment involves a change of ownership, instead of a reallocation of real capital. We find that the standard...
| Những tác giả chính: | , |
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| Định dạng: | Journal article |
| Được phát hành: |
2010
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