Taxing Multinational Corporations.
In the increasingly global business environment of the 1990s, policymakers and executives of multinational corporations must make informed decisions based on a sound knowledge of U.S. and foreign tax policy. Written for a nontechnical audience, Taxing Multinational Corporations summarizes the up-to-...
Cote: | Libro Electrónico |
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Auteur principal: | |
Autres auteurs: | , |
Format: | Électronique eBook |
Langue: | Inglés |
Publié: |
Chicago :
University of Chicago Press,
1995.
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Collection: | National Bureau of Economic Research project report.
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Sujets: | |
Accès en ligne: | Texto completo |
Table des matières:
- Taxing Multinational Corporations; Contents; Preface; Introduction; 1. Home-Country Effects of Outward Direct Investment; 2. Tax Rules and the Effect of Foreign Direct Investment on U.S. National Income; 3. Corporate Taxes and the Cost of Capital for U.S. Multinationals; 4. The Importance of Income Shifting to the Design and Analysis of Tax Policy; 5. Alternative Minimum Tax Rules and Multinational Corporations; 6. Taxes, Technology Transfer, and R & D by Multinational Firms; 7. Tax Planning, Timing Effects, and the Impact of Repatriation Taxes on Dividend Remittances.
- 8. Is Foreign Direct Investment Sensitive to Taxes?9. The Tax Treatment of Interest and the Operations of U.S. Multinationals; 10. International Accounting, Asymmetric Information, and Firm Investment; Appendix; Contributors; Author Index; Subject Index.