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...
| Príomhchruthaitheoir: | |
|---|---|
| Formáid: | IRIS |
| Teanga: | English |
| Foilsithe / Cruthaithe: |
Washington, D.C. :
International Monetary Fund,
2018.
|
| Sraith: | IMF Working Papers; Working Paper ;
No. 2018/007 |
| Rochtain ar líne: | Full text available on IMF |