The taxation of multinational corporations
Kluwer Academic Publishers, Jul 31, 1996 - Business & Economics - 157 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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abroad allocation rules ATRadjni ATRrev average effective tax Canada Canadian coefficients compliance costs corporate tax corporate tax rates cost of capital debt-to-asset ratio deductions dependent variable depreciation differences dividends domestic corporations domestic interest expense domestic investment domestic-only domestic-source domiciled earnings economic effective tax rates equity estimate excess credits excess limitation exports financial statement firms foreign affiliates foreign assets Foreign Direct Investment foreign tax credit foreign-source income free trade Global Mintage higher host country impact income taxes increase industry integration interest-allocation rules International Tax Policy investors Japan Japanese companies marginal Mexican Mexico operations outward FDI Parents in excess percent Price Waterhouse production rate of return regression revenue sample Section sector Slemrod subsidiary Table tax burden tax havens tax paid tax reform tax system tax wedge taxation tion U.S. companies U.S. debt U.S. government U.S. multinationals U.S. tax United Kingdom worldwide debt