Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules

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Author
Haufler, Andreas
Mardan, Mohammed
Schindler, Dirk
Date
2017-01
Type
    Working Paper
Publication status
published
Journal / series
Oxford University Centre for Business Taxation Working Paper Series
Pages / Article No.
17/02
Publisher
Oxford University Centre for Business Taxation
Subject
Multinationals; Profit shifting; Controlled foreign company rules; Thin-capitalization rules
Organisational unit
03988 - Köthenbürger, Marko / Köthenbürger, Marko  
02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute  
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