1Deborah Toaze. Tax Sparing: Good Intentions, Unintended Results [J]. Canadian Tax Journal. 2001, 49 (4) .
2Vito Tanzi , Howell H. Zee. Tax Policy for Emerging Market: Developing Countries [J]. National Tax Journal, 2000, 53 (2): 299-322.
3James R. Hines Jr. Tax Sparing and Direct Investment in Developing Countries[Z]. National Bureau of Economics Research, Working Paper 6728, September, 1998.
4OECD. Tax Sparing: An Reconsideration [Z]. Paris, 1998.
5OECD. Model Tax Convention on Income and on Capital [Z]. Paris: Committee on Fiscal Affairs, 2005.
