Azémar, Céline (contributor); Delios, Andrew (contributor) - 2007
provided by tax sparing. Using data from 54
developing countries over the 1990-2000, and distinguishing Japanese credit …, National University of Singapore, Republic of Singapore.
1 Introduction
Developing countries’ governments use several … large number of bilateral tax treaties
between OECD members and developing countries, modifles the interaction efiects …