Quarterly Journal of Economics Vol. 80 No. 3 1966
Strategic Aspects of Taxation on Foreign Investment Income
Abstract
I. Introduction, 361. —II. The model, 362. —III. Some solutions, 365.— IV. Role of international tax agreement, 368. — V. The strategic aspects of international investments, 370. — VI. Summary and conclusion, 374.
- DOI
- 10.2307/1880725
- Volume
- 80
- Issue
- 3
- Pages
- 361
- Sources
- openalex crossref