Matches in SemOpenAlex for { <https://semopenalex.org/work/W2249694751> ?p ?o ?g. }
- W2249694751 abstract "This paper analyzes the impact of countries' tax attractiveness on the allocation of risk within multinational groups. Our dataset contains subsidiaries located in 32 European countries and owned by parents from 90 different countries globally. We show that tax symmetry positively influences the relative amount of risk allocated to subsidiaries. Both time and amount limitations of loss offset rules matter. Higher statutory corporate tax rates in the country of the subsidiary decrease the relative amount of risk taken." @default.
- W2249694751 created "2016-06-24" @default.
- W2249694751 creator A5039589624 @default.
- W2249694751 date "2015-01-01" @default.
- W2249694751 modified "2023-09-27" @default.
- W2249694751 title "Tax attractiveness and the allocation of risk within multinationals" @default.
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