Publisher:
Oxford University Centre for Business Taxation, Oxford
The ownership nationality of large US multinational companies plays an implicit but important role in the current debate over how such companies should be taxed. This paper identifies that role and investigates what is actually known about where...
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ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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The ownership nationality of large US multinational companies plays an implicit but important role in the current debate over how such companies should be taxed. This paper identifies that role and investigates what is actually known about where these companies’ shareholders reside