Why do countries change the taxation of foreign-source income of multinational firms?
Sign Up to like & getrecommendations! Published in 2019 at "International Political Science Review"
DOI: 10.1177/0192512118824677
Abstract: Why do some countries continue to tax income that multinational firms create overseas, even as other countries increasingly adopt a system that only taxes income generated within the country? I argue that this phenomenon reflects… read more here.
Keywords: multinational firms; veto players; tax; income multinational ... See more keywords