International tax planning and fixed investment
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
下载链接：
https://www.oecd.org/en/publications/international-tax-planning-and-fixed-investment_83239540-en.html
下载链接
链接失效反馈官方服务：
资源简介：
This paper assesses how international tax planning affects real business investment by multinationals. Earlier studies have shown that corporate taxes reduce business investment. This paper shows that tax planning multinationals are less sensitive to corporate taxes than other firms in their investment decisions. This is presumably because tax...
