The Effect of Taxes on Investment and Income Shifting to Puerto Rico
收藏NBER1994-09-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w4869
下载链接
链接失效反馈官方服务：
资源简介：
The income of Puerto Rican affiliates of U.S. corporations is essentially untaxed by either Puerto Rico or the U.S. This lowers the tax penalty on real investment there, and also makes it attractive to shift reported taxable income from the U.S. parent corporation to the Puerto Rican affiliate.
提供机构：
美国国家经济研究局
创建时间：
1994-09-01
