The Taxation of Multinational Corporations

The Taxation of Multinational Corporations

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Book Description
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.

The Taxation of Multinational Corporations,Joel Slemrod,Springer,0792397193,Business & Economics,Business / Economics / Finance,Business/Economics,Congresses,Finance,International business enterpr,International business enterprises,Law and legislation,Multinational Enterprise,Public Finance,Taxation,Taxation - Corporate,United States,Business & Economics / Public Finance

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