Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property
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下载链接：
https://www.nber.org/papers/w31452
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资源简介：
We develop a positive model of multinational firm behavior and analyze a firms incentive to transfer an intellectual property (IP) right of uncertain value offshore ex ante, i.e. before its success or failure is realized. Our analysis highlights two major aspects of this decision. First, an
提供机构：
美国国家经济研究局
创建时间：
2023-07-01
