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Autor:
Joulia Ossokina, Herman Vollebergh
This paper analyses the national tax treatment of interestexpenditures of multinational enterprises in a non-cooperative world. It is shown that the international tax systemgenerally leads to distortions in the capitaldecisions of multinational firms
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::6abdc44dbe38b5567191ba28b6b40ec1
http://papers.tinbergen.nl/00047.pdf
http://papers.tinbergen.nl/00047.pdf