The X Tax in the World Economy
收藏NBER2004-08-01 更新2025-01-04 收录
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https://www.nber.org/papers/w10676
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资源简介：
This paper considers the treatment of multinational business in the system known as an X Tax. The focus is on the choice between origin and destination treatments of transborder transactions. The destination-principle approach sidesteps the transferpricing problem. It remains in the origin-principle
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美国国家经济研究局创建时间：
2004-08-01
