Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on …, possibly reflecting its international discriminatory nature. For the cross-section of multinational firms, we find that parent …

In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a …

-financial multinationals. The paper builds on the literature on international banks which has primarily focused on the implications for host … countries, rather than for its international clients, and on the literature on foreign direct investment (FDI), which emphasizes … of a major international bank to third-country counter parties during the recent crisis may thus result in persistently …