corporate income tax rate; tax treaty; withholding tax rate; treatment of capital gains; corporate income tax burden; average tax rate constant; withholding tax on interest ...  Voir la suite corporate income tax revenues; source country; cost of capital; effective tax rate; Tax Cost; foreign direct investment; increase tax revenue; corporate tax base; double tax treaty; form of dividends; foreign tax credit; corporate tax rate; domestic tax liability; total tax revenue; high tax rate; important treaty; offshore financial center; role of taxation; corporate tax revenue; higher interest payments; types of income; effect of transfer; panel data set; control of corruption; domestic resource mobilization; return on investment; limitation of benefits; international profit shifting; context of work; tax treaty network; flow of capital; foreign source income; decline in revenue; agricultural raw material; price of oil; share of revenue; domestic tax base; propensity score matching; income flow; tax avoidance; low-tax jurisdiction; optimal investment; negative effect; treaty partner; international income; funding share; government revenue; fixed effect; international tax; explanatory variable; financial service; tax haven; Tax Evasion; corporate profit; tax collection; investor country; Investor countries; theoretical model; dividend payment; conceptual framework; Investment Flow; baseline regression; functional form; identification device; financing cost; marginal effect; transfer pricing; tax treatment; sample period; debt finance; production function; holding company; tax minimization; empirical literature; global business; tax income; treatment effect; relative change; market size; list of countries; real investment; basic cost; tax policy; horizontal axis; harmful tax; double taxation; standard error; international taxation; exchange rate; open access; tax system; real effect; tax consequence; Exchange Rates; bilateral agreement; cross-border trade; offshore jurisdiction; business model; resident investor; domestic income; political objective; special tax; production decision; empirical approaches; descriptive statistic; negotiated agreement; increasing function; legal certainty; cross-border investment; financing source; income payments; preferential regime; high-tax country; Equity Finance; tax payment; passive income; net return; license holder; model tests; empirical section; point estimate; organizational structure; cross-border taxation; high court; empirical application; tax advantage; assets management; consultancy service; taxation system; domestic investor; global economy; public scrutiny; household wealth; good governance; domestic rate; small island; domestic law; interest income; e-mail address; intellectual property; matching method; development policy; classification numbers; tax benefit; differential treatment; foreign entity; tax arbitrage; administrative capacity; international standard; resource prices; behavioral response; accounting information; gross income; limited coverage; potential demand; International Trade; royalty payment; cross border; empirical findings; preferential treatment; regional treaty; Tax Exemption; governance effectiveness; offshore center; covariance matrix; disturbance term; capital injection; aggregate data; dynamic nature; dynamic structure; lagged value; metal price; data limitation; political context; primary data; hypothetical cost; global investor; political stability; affiliate company; internal loan; regulatory environment; independent variable; learning effect; tax saving; indicator variable; shell company; positive value; tax obligation; internal transfer; coefficient vector; estimation strategy; dividend flow; foreign asset; negative coefficient; bilateral transaction; executive board; greenfield investment  Réduire