The Quarterly Journal of Economics · 1966 · 121 citations · 0 references
Optimal TaxationInternational EconomicsCorporate TaxInternational InvestmentLawInternational InvestmentsInternational Business StrategyCorporate TaxationInternational FinanceGlobal Minimum TaxInternational BusinessTax PolicyInternational TaxationTax LawInternational ManagementEconomicsForeign Investment IncomeInternational RelationsStrategic AspectsTax AvoidanceFinanceBusinessTaxationInternational Tax AgreementInternational Corporate FinanceInternational OrganizationInternational Institutions
The paper discusses strategic aspects of taxation on foreign investment income, presenting a model, solutions, and the role of international tax agreements. The study concludes that strategic tax considerations are crucial for optimizing foreign investment income. The paper is organized into sections I, II, III, V, and VI.
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.