Where Does Multinational Investment Go with Territorial Taxation? : Evidence from the UK /

Where Does Multinational Investment Go with Territorial Taxation? : Evidence from the UK /

In 2009, the United Kingdom changed from a worldwide to a territorial tax system, abolishing dividend taxes on foreign repatriation from many low-tax countries. This paper assesses the causal effect of territorial taxation on real investments, using a unique dataset for multinational affiliates in 2...

पूर्ण विवरण

ग्रंथसूची विवरण
मुख्य लेखक:	Liu, Li
स्वरूप:	पत्रिका
भाषा:	English
प्रकाशित:	Washington, D.C. : International Monetary Fund, 2018.
श्रृंखला:	IMF Working Papers; Working Paper ; No. 2018/007
ऑनलाइन पहुंच:	Full text available on IMF

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