Blar i BI Open på forfatter "Bjerkestuen, Hilde Mæhlum"
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Tax holidays in a BEPS-perspective
Bjerkestuen, Hilde Mæhlum; Wille, Hans Georg (Journal article; Peer reviewed, 2015)A tax holiday is a time-limited exemption from taxation and one of the most commonly employed tax incentives in developing countries. The main objective behind tax holidays is to attract foreign direct investment (FDI), ...