Countries or regions willing to swell foreign direct investments on their territory have to account for international tax rules and parameters as well as financial behaviour of the multinational group. Grounded on the theoretical framework of effective taxation, this paper shows how the exemption or the credit regime implemented by the home country and the financing structure chosen by the multinational firm (simple and more complicated financing methods like the use of a hybrid instrument or the creation of a branch in another jurisdiction) affect the efficiency of investment incentives granted by the host country (or region).
|Pages (de - à)||5-32|
|Nombre de pages||28|
|journal||Revue d'Economie Régionale et Urbaine|
|Etat de la publication||Publié - 2010|