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~institution:"Zentrum für Europäische Wirtschaftsforschung (ZEW)"
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Form follows function? Evidence on tax savings by multinational holding structures
Dreßler, Daniel
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Zentrum für Europäische Wirtschaftsforschung (ZEW)
-
2012
efficient. While the corporate income tax can hardly be avoided if a subsidiary is active in a country,
withholding
taxes
depend …
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