The effect of a worldwide tax system on tax management of foreign subsidiaries
Kohlhase, Saskia, Pierk, Jochen
Journal of International Business Studies · 2020 · Volume 51 · Issue 8
DOI: 10.1057/s41267-019-00287-9
Abstract
Under a worldwide tax system, firms pay taxes on their domestic income and repatriated foreign income, whereas under a territorial tax system repatriated f
Enable JavaScript for citation tools and additional paper interactions.