Tax Policy and Foreign Direct Investment
收藏NBER1981-06-01 更新2025-01-04 收录
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https://www.nber.org/papers/w0689
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资源简介：
This paper examines the implications of the most common system of taxing foreign source income. It is argued that, because the repatriation of earnings to the home country investor and not the earnings themselves are typically the source of tax liability, the foreign source income tax should affect
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美国国家经济研究局创建时间：
1981-06-01
