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Over the last decade, Chinese outward direct investment (ODI) has been rapidly growing in technologically advanced … Germany or the USA is overall a more successful location for Chinese ODI. …
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particular when it comes to the effects that tax havens have for emerging markets like China and India …
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particular when it comes to the effects that tax havens have for emerging markets like China and India. …
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We document the rise of China in offshore capital markets. Chinese firms use global tax havens to access foreign … capital both in equity and bond markets. In the last twenty years, China's presence went from raising a negligible amount of …
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The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...
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