Corporate Income Taxes under Pressure
Corporate Income Taxes under Pressure

Author: Ruud A. de Mooij

Publisher: International Monetary Fund

Published: 2021-02-26

Total Pages: 388

ISBN-13: 1513511777

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The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

Suing Foreign Governments and Their Corporations
Suing Foreign Governments and Their Corporations

Author: Joseph W. Dellapenna

Publisher: Brill Nijhoff

Published: 2003

Total Pages: 1000

ISBN-13:

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In 1976 Congress enacted the landmark Foreign Sovereign Immunities Act opening the doors of US federal courts to suits by private individuals against foreign governments. In the decades following, over 3000 cases have been brought and the instances of new cases are increasing as the US becomes more integrated into the world economy and foreign governments are behaving more like private entitles. While this development has created new opportunities for US attorneys to seek redress from foreign governments for their clients, the challenges presented by the complex rules governing Immunities Act cases, counterparts from radically different legal traditions, and unfamiliar terminology can befuddle even the most competent counsel. Since first publication of the book in 1988, "Suing Foreign Governments and Their Corporations" has become recognized as the standard handbook providing guidance on the intricacies of litigation under the Foreign Sovereign Immunities Act.

Global Goliaths
Global Goliaths

Author: James R. Hines

Publisher: Brookings Institution Press

Published: 2021-04-20

Total Pages: 585

ISBN-13: 0815738560

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How multinationals contribute, or don't, to global prosperity Globalization and multinational corporations have long seemed partners in the enterprise of economic growth: globalization-led prosperity was the goal, and giant corporations spanning the globe would help achieve it. In recent years, however, the notion that all economies, both developed and developing, can prosper from globalization has been called into question by political figures and has fueled a populist backlash around the world against globalization and the corporations that made it possible. In an effort to elevate the sometimes contentious public debate over the conduct and operation of multinational corporations, this edited volume examines key questions about their role, both in their home countries and in the rest of the world where they do business. Is their multinational nature an essential driver of their profits? Do U.S. and European multinationals contribute to home country employment? Do multinational firms exploit foreign workers? How do multinationals influence foreign policy? How will the rise of the digital economy and digital trade in services affect multinationals? In addressing these and similar questions, the book also examines the role that multinational corporations play in the outcomes that policymakers care about most: economic growth, jobs, inequality, and tax fairness.