Article ID Journal Published Year Pages File Type
963130 Journal of International Economics 2012 12 Pages PDF
Abstract
► International double taxation following cross-border M&As causes lower takeover premiums. ► The incidence of international double taxation is on target-firm shareholders. ► This implies that international double taxation is not easily evaded or avoided.
Keywords
Related Topics
Social Sciences and Humanities Economics, Econometrics and Finance Economics and Econometrics
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Who bears the burden of international taxation? Evidence from cross-border M&As
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