Where Does Multinational Investment Go with Territorial Taxation? : Evidence from the UK /
In 2009, the United Kingdom changed from a worldwide to a territorial tax system, abolishing dividend taxes on foreign repatriation from many low-tax countries. This paper assesses the causal effect of territorial taxation on real investments, using a unique dataset for multinational affiliates in 2...
| Hlavní autor: | |
|---|---|
| Médium: | Časopis |
| Jazyk: | English |
| Vydáno: |
Washington, D.C. :
International Monetary Fund,
2018.
|
| Edice: | IMF Working Papers; Working Paper ;
No. 2018/007 |
| On-line přístup: | Full text available on IMF |