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Author: Library of Congress. Congressional Research Service
Publisher:
Published: 1973
Total Pages: 36
ISBN-13:
DOWNLOAD EBOOKReport commenting on present legislation and draft legislation in respect of taxation of multinational enterprises by the USA.
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
Published: 1973
Total Pages: 36
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. House. Ways and Means Committee
Publisher:
Published: 1973
Total Pages: 29
ISBN-13:
DOWNLOAD EBOOKAuthor: Alain A. Levasseur
Publisher: Lanham, MD : University Press of America
Published: 1986
Total Pages: 416
ISBN-13:
DOWNLOAD EBOOKThis collection of essays examines international enterprise and how it can adapt to a changing business environment. Discusses five integral areas: transfer of technology; taxation; collective bargaining; control of foreign interests; and sale of securities abroad. All the essays focus on how an enterprise can change its commercial policies and corporate structure, among other things, in order to better adapt to different business environments.
Author: Hans Jarle Kind
Publisher:
Published: 2004
Total Pages: 21
ISBN-13:
DOWNLOAD EBOOKAuthor: James R. Hines
Publisher: University of Chicago Press
Published: 2009-02-15
Total Pages: 285
ISBN-13: 0226341755
DOWNLOAD EBOOKBecause the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue for national governments and their policymakers. With an unprecedented ability to adjust the scale, character, and location of their global operations, international corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. National governments that tax the profits of international firms face important challenges in designing tax policies to attract them. This collection examines the global ramifications of tax policies, offering up-to-date, theoretically innovative, and empirically sound perspectives on a problem of immense significance to future economic growth around the globe.
Author: James R. Hines
Publisher: Brookings Institution Press
Published: 2021-04-20
Total Pages: 585
ISBN-13: 0815738560
DOWNLOAD EBOOKHow 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.
Author: Sebastian Beer
Publisher: International Monetary Fund
Published: 2018-07-23
Total Pages: 45
ISBN-13: 148436399X
DOWNLOAD EBOOKThis paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.
Author: Wolfgang Schön
Publisher: Springer Science & Business Media
Published: 2012-02-15
Total Pages: 308
ISBN-13: 3642259804
DOWNLOAD EBOOKThe taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm’s length standard for the determination of transfer prices is under increasing pressure. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.
Author: Assaf Razin
Publisher: University of Chicago Press
Published: 2008-04-15
Total Pages: 456
ISBN-13: 0226705889
DOWNLOAD EBOOKThe increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.
