International Taxation And Multinational Activity PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download International Taxation And Multinational Activity PDF full book. Access full book title International Taxation And Multinational Activity.
| Author | : James R. Hines |
| Publisher | : University of Chicago Press |
| Total Pages | : 285 |
| Release | : 2009-02-15 |
| Genre | : Business & Economics |
| ISBN | : 0226341755 |
Download International Taxation and Multinational Activity Book in PDF, ePub and Kindle
Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue for national governments and their policymakers. With an unprecedented ability to adjust the scale, character, and location of their global operations, international corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. National governments that tax the profits of international firms face important challenges in designing tax policies to attract them. This collection examines the global ramifications of tax policies, offering up-to-date, theoretically innovative, and empirically sound perspectives on a problem of immense significance to future economic growth around the globe.
| Author | : J. D. R. Adams |
| Publisher | : Greenwood |
| Total Pages | : 198 |
| Release | : 1977 |
| Genre | : Business & Economics |
| ISBN | : |
Download The International Taxation of Multinational Enterprises in Developed Countries Book in PDF, ePub and Kindle
Monograph designed to outline the basic features of the tax treatment of multinational enterprises in developed countries and to present an evaluation of both present and alternative arrangements.
| Author | : Martin Feldstein |
| Publisher | : University of Chicago Press |
| Total Pages | : 338 |
| Release | : 2007-12-01 |
| Genre | : Business & Economics |
| ISBN | : 0226241874 |
Download The Effects of Taxation on Multinational Corporations Book in PDF, ePub and Kindle
The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.
| Author | : Assaf Razin |
| Publisher | : University of Chicago Press |
| Total Pages | : 456 |
| Release | : 2008-04-15 |
| Genre | : Business & Economics |
| ISBN | : 0226705889 |
Download Taxation in the Global Economy Book in PDF, ePub and Kindle
The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.
| Author | : John Abrahamson |
| Publisher | : Kluwer Law International B.V. |
| Total Pages | : 498 |
| Release | : 2016-02-18 |
| Genre | : Law |
| ISBN | : 904116667X |
Download International Taxation of Manufacturing and Distribution Book in PDF, ePub and Kindle
The most thorough treatment of its subject available, this book introduces and analyses the international tax issues relating to international manufacturing and distribution activities, extending from the tax regime in the country where the manufacturing activities are located, through to regional purchase and sales companies, to the taxation of local country sales companies. The analysis includes the domestic tax laws relating to manufacturing and distribution company profits as well as international tax issues relating to income flows and the payment of dividends. Among the topics and issues analysed in depth are the following: – foreign tax credits; – taxation in the digital economy; – tax incentives; – intellectual property; – group treasury companies; – mergers and acquisitions; – leasing; – derivatives; – controlled foreign corporation provisions; – VAT and customs tariffs; – free trade agreements and customs unions; – transfer pricing; – role of tax treaties; – hedging; – related accounting issues; – deferred tax assets and liabilities; – tax risk management; – supply chain management; – depreciation allowances; and – carry-forward tax losses. The book includes descriptions of 21 country tax systems and ten detailed case studies applying the analysis to specific examples. Detailed up-to-date attention is paid to the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and other measures against tax avoidance. As a full-scale commentary and analysis of international taxation issues for multinational manufacturing groups – including in-depth consideration of corporate structures, tax treaties, transfer pricing, and current developments – this book is without peer. It will prove of inestimable value to all accountants, lawyers, economists, financial managers, and government officials working in international trade environments.
| Author | : Roger Hall Gordon |
| Publisher | : |
| Total Pages | : 89 |
| Release | : 2002 |
| Genre | : Corporations |
| ISBN | : |
Download International Taxation Book in PDF, ePub and Kindle
The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between theoretical and empirical observations. Diamond and Mirrlees (1971) note that small open economies incur very high costs in attempting to tax the returns to local capital investment, since local factors bear the burden of such taxes in the form of productive inefficiencies. Richman (1963) argues that countries may simultaneously want to tax the worldwide capital income of domestic residents, implying that any taxes paid to foreign governments should be merely deductible from domestic taxable income. Governments do not adopt policies that are consistent with these forecasts. Corporate income is taxed at high rates by wealthy countries, and most countries either exempt foreign-source income of domestic multinationals from tax provide credits rather than deductions for taxes paid abroad. Furthermore, individual investors can use various methods to avoid domestic taxes on their foreign-source incomes, in the process also avoiding taxes on their domestic-source incomes. Individual and firm behavior also differs from that forecast by simple theories. Observed portfolios are not fully diversified worldwide. Foreign direct investment is common even when it faces tax penalties relative to other investment in host countries. While economic activity, and tax avoidance activity, is highly responsive to tax rates and tax structure, there are many aspects of tax-motivated behavior that are difficult to reconcile with simple microeconomic incentives. There are promising recent efforts to reconcile observations with theory. To the extent that multinational firms possess intangible capital on which they earn returns with foreign direct investment, even small countries may have a degree of market power, leading to fiscal externalities. Tax avoidance is pervasive, generating
| Author | : James R. Hines |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 592 |
| Release | : 2007 |
| Genre | : Business & Economics |
| ISBN | : |
Download International Taxation Book in PDF, ePub and Kindle
Collection of articles on international aspects of taxation issues, originally published in economic research journals in the period between 1980 and 2004. The various parts focus on foreign direct investment, international borrowing, tax avoidance, tax competition, and international tax policy implications.
| Author | : Andrew Lymer |
| Publisher | : Springer Science & Business Media |
| Total Pages | : 338 |
| Release | : 2002-08-31 |
| Genre | : Business & Economics |
| ISBN | : 9781402071577 |
Download The International Taxation System Book in PDF, ePub and Kindle
International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
| Author | : International Monetary Fund. Fiscal Affairs Dept. |
| Publisher | : International Monetary Fund |
| Total Pages | : 91 |
| Release | : 2019-03-10 |
| Genre | : Business & Economics |
| ISBN | : 1498302254 |
Download Corporate Taxation in the Global Economy Book in PDF, ePub and Kindle
The policy paper Corporate Taxation in the Global Economy stresses the need to maintain and build on the progress in international cooperation on tax matters that has been achieved in recent years, and in some respects now appears under stress. With special attention to the circumstances of developing countries, the paper identifies and discusses various options currently under discussion for the international tax system to ensure that countries, and in particular low-income countries, can continue to collect corporate tax revenues from multinational activities.
| Author | : Lorraine Eden |
| Publisher | : University of Toronto Press |
| Total Pages | : 788 |
| Release | : 1998-01-01 |
| Genre | : Business & Economics |
| ISBN | : 9780802007766 |
Download Taxing Multinationals Book in PDF, ePub and Kindle
Eden examines how transfer pricing has been handled in different disciplines, including international business, economics, accounting, law and public policy.
