Credit and Deferral as International Investment Incentives
收藏NBER1992-10-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w4191
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资源简介：
The US government taxes the foreign income of American firms, using a system that grants credits for foreign taxes paid and permits tax deferral for unrepatriated income. This paper shows that the tax system encourages firms to restrict their equity stakes in new foreign investments, and to finance
提供机构：
美国国家经济研究局
创建时间：
1992-10-01
