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The paper evaluates the effect of Double Taxation Treaties (DTTs) on Spain’s inward and outward Foreign Direct … application by Spain of the territorial system is positively related to investment from this country to abroad. However, the tax … the investment of these countries into Spain. …
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The present paper evaluates the effect of Double Taxation Treaties and the Territorial Tax System of countries on Spain … outcomes keep for old and new Treaties and for the sub-sample of developed partner countries of Spain. However, regarding …
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The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led...
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