Tax-treaty effects on foreign investment : evidence from European multinationals
Year of publication: |
Dezember 2014
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Authors: | Marques, Mário ; Pinho, Carlos |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 70.2014, 4, p. 527-555
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Subject: | investment location | bilateral tax treaties | effective tax rate | corporate taxation | panel data | Auslandsinvestition | Foreign investment | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | EU-Staaten | EU countries | Doppelbesteuerung | Double taxation | Betriebliche Standortwahl | Firm location choice | Körperschaftsteuer | Corporate income tax | Investitionsentscheidung | Investment decision |
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