Internal debt and welfare

ZY Kalamov - Journal of Public Economic Theory, 2023 - Wiley Online Library
This paper analyzes how multinational firms' internal debt financing affects high‐tax
countries. It uses a dynamic small open economy model and takes into account that internal …

Tax competition and phantom FDI

G Pulina, S Zanaj - Journal of Public Economic Theory, 2022 - Wiley Online Library
Offshore financial centers are almost never the final destination of the foreign direct
investments (FDI) they receive. A large portion of these investments are phantom FDI, which …

GLOBAL TAX COMPETITION IN OFF-SHORE COMPANIES.

A Joppe, I Sproǵe - Economic Science for Rural …, 2016 - search.ebscohost.com
The article analyses tax oasis, demonstrates the different definitions thereof. Different
approaches of countries as to their taxation policy which allow considering them low tax …

[PDF][PDF] Tax competition and phantom FDI

S Zanaj - Journal of Public Economic Theory, 2022 - orbilu.uni.lu
Offshore financial centers are almost never the final destination of the foreign direct
investments (FDI) they receive. A large portion of these investments are phantom FDI, which …

[PDF][PDF] CREA

G Pulina, S Zanaj - 2021 - academia.edu
Offshore financial centers are almost never the final destination of the foreign direct
investments (FDIs) they receive. A large portion of these investments are phantom FDIs …

Not All Profit Shifting Is Created Equal? An Analysis of Internal Debt

Z Kalamov - 2020 - papers.ssrn.com
This paper analyzes how internal debt financing of multinational firms affects high-tax
countries. It uses a dynamic small open economy model and takes into account that internal …

[PDF][PDF] MODERN TRENDS IN TAX PLANNING AND MINIMIZATION

I Sproge, A Joppe - New Challenges of Economic and Business …, 2016 - researchgate.net
Nowadays, financial globalization, business is international in nature, it is possible to make
a business in the whole world, businessmanʼs must pay close attention to the co-operation …

[引用][C] Tax Havens and Welfare in Non-Haven Countries in a Dynamic World

ZY Kalamov - 2019