Explaining the Low Taxable Income of Foreign-Controlled Companies in the United StatesHarry Grubert, Timothy Goodspeed, Deborah L. Swenson
Chapter in NBER book Studies in International Taxation (1993), Alberto Giovannini, R. Glen Hubbard, and Joel Slemrod, eds. (p. 237 - 276) This paper is available as PDF (464 K) or via email.
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