The impact of worldwide vs territorial taxation on the location of assets and the scale of investment: A survey of the empirical evidence

The impact of worldwide vs territorial taxation on the location of assets and the scale of investment: A survey of the empirical evidence Martin Simmler University of Oxford Centre for Business Taxation Summary: Most countries have territorial corporate tax regimes and thus exempt repatriations of dividends from foreign subsidiaries from parent level taxation. In contrast,Continue reading “The impact of worldwide vs territorial taxation on the location of assets and the scale of investment: A survey of the empirical evidence”