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Keywords: tax havens
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Journal Articles
Journal of the American Taxation Association (2023) 45 (2): 117–146.
Published: 01 September 2023
... basis differences, etc.) must not eliminate the cash and GAAP tax benefits. We detail technical aspects of these two points in Appendix B . Of note, Luxembourg is a “low-rate” tax haven, making it unclear as to whether impairments generate meaningful tax benefits. Third, firms must be aware...