Double Tax Discrimination to Attract FDI and Fight Profit Shifting: The Role of CFC Rules

Authors:

Andreas Haufler (LMU Munich)

Mohammed Mardan (ETH Zürich)

Dirk Schindler (NHH Bergen)

Published 2018 in:

Journal of International Economics, 114, 25-43

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Double Tax Discrimination to Attract FDI and Fight Profit Shifting: The Role of CFC Rules