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| Tekijä: | Kari, S. Liljeblom, E. Ylä-Liedenpohja, J. |
| Otsikko: | Betydelsen av finansieringskällor vid beskattning av utländska investeringar (The importance of the sources of finance in the taxation of international investments. Summary) |
| Lehti: | Ekonomiska Samfundets Tidskrift = The Journal of the Economic Society of Finland
2003 : VOL. 56:3, p. |
| Asiasana: | Taxation Financing Foreign investment |
| Kieli: | swe |
| Tiivistelmä: | The comparisons among different financing sources are shown to depend on the tax treatment of the foreign-source euro profit in relation to the domestic-source one within the multinational company. The finance companies are argued to derive their tax benefits primarly from not being taxed on realization gains on their portfolios of foreign subsidiaries of the multinationals. |
SCIMA