Taxes and the division of foreign operating income among royalties, interest, dividends and retained earnings
Author: Grubert H.1
Source: Journal of Public Economics, Volume 68, Number 2, 1 May 1998 , pp. 269-290(22)
Publisher: Elsevier
Keywords: Dividends; Multinational corporations; Royalties; Tax prices; [JEL classification codes] H32; [JEL classification codes] H87; [JEL classification codes] F23
Language: English
Document Type: Research article
DOI: 10.1016/S0047-2727(97)00077-7
Affiliations: 1: U.S. Treasury Department, Room 5l21, 1500 Pennsylvania Avenue, NW, Washington, DC 20220, USA

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