Debt and taxes : evidence from foreign versus domestic subsidiaries in an emerging market
Year of publication: |
April 2015
|
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Authors: | Kim, Woojin ; Lee, Hyo-Jeong |
Published in: |
Asia-Pacific journal of financial studies. - Richmond : Wiley-Blackwell, ISSN 2041-9945, ZDB-ID 2616683-5. - Vol. 44.2015, 2, p. 246-280
|
Subject: | Classical system | External debt | Foreign tax credit | Imputation system | Internal debt | Internationale Staatsschulden | International sovereign debt | Schwellenländer | Emerging economies | Multinationales Unternehmen | Transnational corporation | Doppelbesteuerung | Double taxation |
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