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handle is hein.amenin/aeiabqn0001 and id is 1 raw text is: 














Economic Substance Requirements and

         Multinational Firm Behavior



                        Kartikeya Singh
                  PricewaterhouseCoopers, LLP
                        Aparna Mathur
                  American Enterprise Institute






            AEI Economics Working Paper 2017-02
                         February 2017


© 2o16 by the American Enterprise Institute. All rights reserved.
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