Tax treaties and foreign equity holding companies of multinational corporations
Year of publication: |
2022
|
---|---|
Authors: | Hong, Sunghoon |
Published in: |
Review of managerial science : RMS. - Berlin : Springer, ISSN 1863-6691, ZDB-ID 2365045-X. - Vol. 16.2022, 2, p. 483-520
|
Subject: | Multinational corporation | Foreign equity holding company | Treaty network | Ownership chain | Effective tax rate | Multinationales Unternehmen | Transnational corporation | Doppelbesteuerung | Double taxation | Auslandsinvestition | Foreign investment | Unternehmensbesteuerung | Corporate taxation | Holding | Holding company | Körperschaftsteuer | Corporate income tax |
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