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Name: The Tax Sparing Mechanism and Foreign Direct Investment.
Author: Li, Na
ISBN: 978-90-8722-483-7

The Tax Sparing Mechanism and Foreign Direct Investment. みなし外国税額控除のメカニズムと外国直接投資

・ISBN 978-90-8722-483-7 paper

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著者・編者	Li, Na,
シリーズ	IBFD Doctoral Series
出版社	(IBFD, NE)
出版年月	2019
ページ数	342 pp.
言語	ENG
ニュース番号	＜651-1293 651-L527＞

解説

Reviews the rationale of the tax sparing mechanism and analyses its effects within a framework of foreign direct investment from China into EU Member States