Azémar, Céline; Corcos, Paolo Gregory - Department of Economics, Adam Smith Business School
activity.
Keywords: International Taxation, Transfer Pricing, FDI, Ownership Structure, R&D,
Japanese Investment, Tax Sparing …, we also examine the impact of tax sparing provisions.
We flnd that these provisions, which are usually granted by … the in uence of tax sparing provisions in bilateral flscal agreements.
Indeed, Hines (2001), Az¶emar et al. (2007) and Az …