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Escape from the USA: Government debt-to-GDP ratio, country tax competitiveness, and US-OECD cross-border M&As

Gan, Ying, Qiu, Buhui

Journal of International Business Studies · 2019 · Volume 50 · Issue 7

DOI: 10.1057/s41267-019-00216-w

Abstract

We study how differences in target country-US tax competitiveness influence acquirers’ share price reactions to US cross-border acquisitions, the tax

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