Format:
Online-Ressource (126 p.)
ISBN:
9780226240947
Series Statement:
NBER-Project Report
Content:
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-the-minute research on the structure and effects of tax policies collected in The Effects of Taxation on Multinational Corporations. The book covers such practical issues as the impact of tax law on U.S. competitiveness, the volume and location of research and development spending, the extent of for
Note:
Description based upon print version of record
,
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
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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;
Additional Edition:
ISBN 9780226241883
Additional Edition:
ISBN 9780226240947
Additional Edition:
Erscheint auch als Druck-Ausgabe Taxing Multinational Corporations
Language:
English
Keywords:
Electronic books
URL:
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