International Taxation and Income-shifting Behaviour of Multinational Corporations
This thesis examines the income-shifting behaviour of multinational corporations when they are facing international corporate income tax rate differentials. Multinational corporations may apply tax-planning strategies in order to shift their pre-tax profits from a high-tax country to a low-tax count...
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| Language: | en_ca |
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2010
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| Online Access: | http://hdl.handle.net/1807/26189 |