Cargando…
Multinational companies : outsourcing, conduct, and taxes /
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
New York :
Nova Science Publishers, Inc.,
[2009]
|
| Colección: | Business issues, competition and entrepreneurship series.
|
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- MULTINATIONAL COMPANIES:OUTSOURCING, CONDUCT, AND TAXES; CONTENTS; PREFACE; DO U.S. MULTINATIONALS ENGAGE INSEQUENTIAL CHOICE? EVIDENCE FROM NEWMANUFACTURING OPERATIONS IN EUROPE*; ABSTRACT; 1. INTRODUCTION; 2. NEW MANUFACTURING INVESTMENTSIN EUROPE BY U.S. MULTINATIONALS; 3. EMPIRICAL MODELS; 4. DATA; 4.1. Agglomeration Variables; 4.2. Market Size Variable; 4.3. Labor Market Variables; 4.4. Familiarity Variable; 4.5. Tax Rate Variable; 4.6. Infrastructure; 5. RESULTS; 5.1. National Choice Model; 5.2. Regional Choice Model; 5.3. Sequential Choice Model; 6. CONCLUSION; A DISCRETE CHOICE MODELS.
- A.1. Compensatory Choice ModelsA. 2. Noncompensatory Choice Models; REFERENCES; OUTSOURCING AND INSOURCING JOBS INTHE U.S. ECONOMY: EVIDENCE BASED ONFOREIGN INVESTMENT DATA*; ABSTRACT; OVERVIEW[1]; U.S. AND FOREIGN MULTINATIONAL COMPANIES; EMPLOYMENT; EMPLOYMENT TRENDS; EMPLOYMENT BY SECTOR AND AREA; GROSS PRODUCT; U.S. MULTINATIONAL COMPANIES; FOREIGN-OWNED FIRMS; CYCLICAL VS. STRUCTURAL CHANGES; TRADE; SALES; Sales of Services; RESEARCH AND DEVELOPMENT; WHY FIRMS INVEST ABROAD; Ownership-Specific Advantages; Location Advantages; Commercial Benefits; CONCLUSIONS; REFERENCES.
- CODES OF CONDUCT FOR MULTINATIONALCORPORATIONS:AN OVERVIEW*ABSTRACT; BACKGROUND; EXTERNAL CODES OF CONDUCT; CORPORATE AND INDUSTRY-SPECIFICCODES OF CONDUCT; CONCERNS OF STAKEHOLDERS; ISSUES FOR CONGRESS; REFERENCES; U.S. MULTINATIONAL CORPORATIONS:EFFECTIVE TAX RATES ARE CORRELATEDWITH WHERE INCOME IS REPORTED*; WHAT GAO FOUND; WHY GAO DID THIS STUDY; RESULTS IN BRIEF; BACKGROUND; Effective Tax Rates; The Nature of U.S. Multinational Corporations and How the Federal Government Taxes Their Income; Income Reporting on Financial Statements; Information Available from Schedule M-3.
- EFFECTIVE RATES OF TAX ON THE INCOME OFLARGE U.S. CORPORATIONS VARY CONSIDERABLYBOTH IN THE UNITED STATES ANDACROSS FOREIGN LOCATIONSThe Residual U.S. Average Effective Tax Rate on the Foreign Incomeof Large U.S. Corporations in 2004 Was Less Than 5 Percent; Tax Credits Have a Relatively Small Effect onU. S. Average Effective Tax Rates; Average Effective Tax Rates on the WorldwideIncome of U.S. Controlled Foreign CorporationsVary Widely by Principal Place of Business; The Repatriated Foreign- Source Income of U.S. CorporateTaxpayers Is Composed of Various Types of Income.
- Estimates from Other Studies of Effective Tax Rates onCorporations Based in Foreign Countries Are Consistentwith Our Estimates for Some Countries but Not for OthersA GROWING SHARE OF U.S. BUSINESSES' ACTIVITYIS LOCATED ABROAD, AND THE SOURCINGOF INCOME APPEARS TO BE INFLUENCEDBY FOREIGN COUNTRY TAX RATES; Most of the Activity of U.S. MNCs Remains Located in the UnitedStates, but the Share of Activity Located Abroad Has Increased; The Extent to which Activity Is Located Abroad Varies by Industry; Tax Rates Appear to Have Some Influenceover the International Location of Income; AGENCY COMMENTS.