为了更好地把握我国跨国企业在境外关联关系影响下创新活动的变化规律,文章将跨国企业境外关联特征纳入跨国企业创新行为的分析框架,以我国上市公司500强当中的355家
东道国税率、企业避税与跨国企业创新
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参考文献
摘要
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引用本文
曹越, 王琼琼. 东道国税率、企业避税与跨国企业创新[J]. 财经研究, 2021, 47(6): 47-60.
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