Yang, James G. S.; Lauricella, Leonard J.; Aquilino, … - In: International Journal of Financial Studies : open … 7 (2019) 1/5, pp. 1-12
There is a serious problem in international taxation today. Many United States (U.S.) multinational corporations have moved abroad to take advantage of a lower tax rate in a foreign country. As a consequence, the tax base in the U.S. has been seriously eroded. This practice is known as...
