Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment

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Dividend Policy Inside the Multinational Firm (2003, unknown): “Altshuler and Grubert (2003) and Desai, Foley and Hines (2003) note that firms can defer repatriation tax liabilities by investing foreign profits in other foreign affiliates rather than repatriating profits to domestic parent companies, and provide evidence of the proliferation of organizational…”
Do double taxation treaties increase foreign direct investment to developing countries? (2006, unknown): “However, both Gastanaga et al. (1998) in their analysis of FDI flows to developing countries and Desai et al. (2002) in their analysis of investment decisions by American-owned foreign affiliates abroad find that taxes have a noticeable and statistically significantly negative impact on investment.”
Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands (2013, background): “Other studies, such as Desai et al. (2003), do find that base company benefits increase the use of SPEs.”