مرکز منطقه ای اطلاع رساني علوم و فناوري - Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief?

Title of article :

Why do countries combine the exemption system for the taxation of foreign profits with domestic double taxation relief?

Author/Authors :

Clemens Fuest، نويسنده , , Bernd Huber، نويسنده ,

Issue Information :

دوماهنامه با شماره پیاپی سال 2004

Pages :

From page :

219

To page :

231

Keywords :

Multinational firms , International taxation , Corporate– personal tax integration

Journal title :

Journal of International Economics

Serial Year :

2004

Journal title :

Journal of International Economics

Record number :

135865

Link To Document :