Two Tax Policies toward Tax Havens: Effects on Production and Capital Location Decisions

This paper examines the production and capital location effects of two approaches to taxing the incomes of subsidiaries of multinational enterprises (MNEs) in tax haven countries. The United States and the United Kingdom immediately tax “Foreign Base Company Sales Income” (FBCSI) of foreign subsidia...

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Veröffentlicht in:	Journal of Accounting, Auditing & Finance Auditing & Finance, 2010-07, Vol.25 (3), p.405-430
Hauptverfasser:	Halperin, Robert, Srinidhi, Bin
Format:	Artikel
Sprache:	eng
Schlagworte:	Fiscal policy Foreign subsidiaries Host country Multinational corporations Site selection Tax havens
Online-Zugang:	Volltext
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