The Taxation of Multinational Corporations
Springer London, Limited, 2011 - Business & Economics - 168 pages
This volume presents state-of-the-art empirical and conceptual research on the taxation of multinational corporations. Topics include: rules for the allocation of interest expense between domestic (U.S.) and foreign-source income; compliance with the foreign tax provision of the U.S. tax code; an international comparison of the average effective rates of corporate taxation of multinationals; the effect of taxation on foreign direct investment; and international tax policy reviewed in parallel with the theory of international trade. This book will be of interest to public finance economists, international tax attorneys, and tax practitioners.
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U. S. Multinational Corporations: Effective Tax Rates Are Correlated With ...
James R. White
No preview available - 2008