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In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...
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European Union (EU), control of “state aid” restricts tax subsidy competition while permitting tax rate competition; there is … the appropriate role of preferential tax regimes in global tax competition …
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expansion in their affiliates as a real option portfolio; Industry competition and capability to control and coordinate the …
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