RESTRAINING HARMFUL TAX COMPETITION: AN ANALYSIS OF AMERICAN CFC LEGISLATION
<p class="Tekststreszczenia-EN"> Capital and labor mobility facilitates cross-border activities of enterprises. In the era of globalization the optimal choice of investment location gives enterprises an opportunity to profit maximization. As a result the governments competing...
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| Format: | Article |
| Language: | English |
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Uniwersytet Mikołaja Kopernika
2014-09-01
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| Series: | Ekonomia i Prawo. |
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| Online Access: | http://apcz.umk.pl/czasopisma//index.php/EiP/article/view/5046 |