Celebi, Hulya - In: The impact of globalization on international finance …, (pp. 1-14). 2018
decisions in high- and low-corporate income tax countries. As the investment decisions of multinational enterprises are commonly … with the highest tax rate. In analysis of FA, allocation of the tax base based on formula and the cross-border loss offset … investment decisions to managers facilitates the investment in the high-tax country, under both systems, SA as well as FA. As a …