Azémar, Céline; Delios, Andrew - Department of Economics, Adam Smith Business School - 2007
This paper is concerned with the impact of tax sparing provisions on the location choices of multinational enterprises …. Special attention is paid to the economic in°uence of tax sparing because the OECD proposal to reconsider the inclusion of … the effects of tax sparing on both credit and exempt investors, since they do not benefit from the same advantages …