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

Journal of International Economics

Volumn 62, Issue 1, 2004, Pages 219-231

  Fuest, Clemens ^a   Huber, Bernd ^b  

^a UNIVERSITY OF COLOGNE   (Germany)

^b UNIVERSITY OF MUNICH   (Germany)

Author keywords

Corporate personal tax integration; International taxation; Multinational firms

Indexed keywords

CORPORATE STRATEGY; MONETARY POLICY; MULTINATIONAL ENTERPRISE; TAX SYSTEM;

EURASIA; EUROPE;

EID: 0345768780     PISSN: 00221996     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0022-1996(03)00006-0     Document Type: Article

References (13)

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