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A Study on the Tax Avoidance Governance Effect of Tax Credit Rating: From the Perspective of Setting up Low-tax-rate Nonlocal Subsidiaries
Zhou Zejiang, Liu Jin, Lei Ling
First published at: Jan 20, 2025
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doi:10.16538/j.cnki.fem.20240827.203
Foreign Economics & Management, Vol. 47, Issue 01, pp. 21 - 37
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