Becker, Johannes; Fuest, Clemens - In: Intereconomics : review of European economic policy 46 (2011) 2, pp. 92-97
The increasing importance of multinational firms raises the question as to whether and how governments should tax repatriated profits, i.e. affiliate profits returned to the headquarters. The answer to this question is especially relevant for profit repatriations within the European Union where...
