The taxation of multinational corporations

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Joel Slemrod
Kluwer Academic Publishers, Jul 31, 1996 - Business & Economics - 157 pages
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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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Contents

Introduction
1
Its Magnitude
33
The Cases of Canada
51
Copyright

4 other sections not shown

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About the author (1996)

Joel Slemrod is Paul W. McCracken Collegiate Professor of Business Economics and Public Policy and Director of the Office of Tax Policy Research at the University of Michigan.