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Dec 2002
Author(s): Avi-Yonah, Reuven S.; Tittle, Martin B.
This paper gives an overview and current status of foreign direct investment (FDI) in Latin America. It discusses the competition among the countries for FDI based on tax considerations and how this…
Feb 2001
Author(s): Avi-Yonah, Reuven S.
The current age of globalization can be distinguished from the previous one by the much higher mobility of capital than labor. The mobility of capital has led to tax competition, in which sovereign…