Does withholding tax on interest limit international profit-shifting by FDI?
Anna Białek-Jaworska; Lyubov Klapkiv
| Year of publication: |
2021
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|---|---|
| Authors: | Białek-Jaworska, Anna ; Klapkiv, Lyubov |
| Published in: |
Equilibrium : quarterly journal of economics and economic policy. - Olsztyn : Instytut Badań Gospodarczych, ISSN 2353-3293, ZDB-ID 2753615-4. - Vol. 16.2021, 1, p. 11-44
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| Subject: | withholding tax | foreign direct investments | inter-company loans | profit shifting | Auslandsinvestition | Foreign investment | Quellensteuer | Withholding tax | Multinationales Unternehmen | Transnational corporation | Kapitalertragsteuer | Capital income tax | Gewinnverlagerung | Income shifting | Theorie | Theory |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.24136/eq.2021.001 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012604285