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Thomas Dickescheid
Steuerwettbewerb und Direktinvestitionen
[Tax Competition and Direct Investments. By Thomas Dickescheid.]
2002. VIII, 208 pages. Published in German.
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How do the direct investments of multinational corporations affect the international tax competition? Thomas Dickescheid considers the complexity of the investment and financial opportunities of multinational corporations, examines measures to avoid international double taxation and discusses the allocation of public goods in tax competition.