Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

The Optimal Taxation of Foreign Source Investment Income

3 references·16 citing·45 second hop

FromToDepth

this work references cited by second hop

References

1960THE BENEFITS and COSTS OF PRIVATE INVESTMENT FROM ABROAD: A THEORETICAL APPROACH*652 cited
1967International Capital Movements and the Theory of Tariffs and Trade359 cited
1966Strategic Aspects of Taxation on Foreign Investment Income115 cited

Cited by

1986Tax Policy and International Competitiveness203 cited
1992Growth in open economies133 cited
2021Taxing Profit in a Global Economy90 cited
2003The Oecd Model Tax Treaty: Tax Competition And Two‐Way Capital Flows*89 cited
1989Taxation of asset income in the presence of a world securities market81 cited
2006Optimality Properties of Alternative Systems of Taxation of Foreign Capital Income76 cited
2003Tax Treaties, Renegotiations, and Foreign Direct Investment75 cited
2006The New Public Finance73 cited
2010TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS*71 cited
2008Taxation of outbound direct investment: economic principles and tax policy considerations66 cited
2012Taxation of Foreign Profits with Heterogeneous Multinational Firms58 cited
1996Foreign direct investment under oligopoly: Profit shifting or profit capturing?

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

58 cited

1996Optimality properties of alternative systems of taxation of foreign capital income51 cited

2014The Use of Neutralities in International Tax Policy50 cited

2019Residual Profit Allocation by Income48 cited

2006The Corporate Income Tax: international trends and options for fundamental reforms44 cited