This paper investigates the role of corporate taxation with respect to a multinational's investment decision, in which … treatment for conduit or intermediate corporate entities presumably changes the role of corporate taxation in destination …

from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of … country taxation, which are more likely to invest in tax havens if they face lower foreign tax rates. Foreign tax rates appear … income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of …