The Taxation of Multinational Corporations

The Taxation of Multinational Corporations

by Joel Slemrod
     
 

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… See more details below

Overview

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.

Product Details

ISBN-13:
9789401073103
Publisher:
Springer Netherlands
Publication date:
07/31/2012
Edition description:
Softcover reprint of the original 1st ed. 1996
Pages:
158
Product dimensions:
6.14(w) x 9.21(h) x 0.36(d)

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