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Strategic Aspects of Taxation on Foreign Investment Income

Strategic Aspects of Taxation on Foreign Investment Income Abstract I. Introduction, 361. —II. The model, 362. —III. Some solutions, 365.— IV. Role of international tax agreement, 368. — V. The strategic aspects of international investments, 370. — VI. Summary and conclusion, 374. * I am greatly indebted to Professor William Fellner for long hours of discussions and many valuable suggestions. I am also grateful to Professors Bela Balassa and Richard Cooper for helpful comments on an earlier draft of this paper. This content is only available as a PDF. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png The Quarterly Journal of Economics Oxford University Press

Strategic Aspects of Taxation on Foreign Investment Income

The Quarterly Journal of Economics , Volume 80 (3) – Aug 1, 1966

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Publisher
Oxford University Press
Copyright
Copyright © 2021 President and Fellows of Harvard College
ISSN
0033-5533
eISSN
1531-4650
DOI
10.2307/1880725
Publisher site
See Article on Publisher Site

Abstract

Abstract I. Introduction, 361. —II. The model, 362. —III. Some solutions, 365.— IV. Role of international tax agreement, 368. — V. The strategic aspects of international investments, 370. — VI. Summary and conclusion, 374. * I am greatly indebted to Professor William Fellner for long hours of discussions and many valuable suggestions. I am also grateful to Professors Bela Balassa and Richard Cooper for helpful comments on an earlier draft of this paper. This content is only available as a PDF.

Journal

The Quarterly Journal of EconomicsOxford University Press

Published: Aug 1, 1966

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