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Fiscal Paradise: Foreign Tax Havens and American Business

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NBER1990-10-01 更新2025-01-04 收录
下载链接:
https://www.nber.org/papers/w3477
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The offshore tax haven affiliates of American corporations account for more than a quarter of US foreign investment, an nearly a third of the foreign profits of US firms. This paper analyzes the origins of this tax haven activity and its implications for the US and foreign governments. Based on the
提供机构:
美国国家经济研究局
创建时间:
1990-10-01
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