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Persistent link: https://www.econbiz.de/10009242876
This paper examines empirically how international taxation affects the volume and pricing of cross-border banking activities for a sample of banks in 38 countries over the 1998-2008 period. International double taxation of foreign-source bank income is found to reduce banking-sector FDI....
Persistent link: https://www.econbiz.de/10012460178