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Taxation of Multinational Corporations by Jennifer Blouin (Paperback, 2012)

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Multinational taxation is an area of research that encompasses academics in accounting, finance and economics. In particular, researchers are interested in determining whether taxation alters where multinational corporations (MNCs) operate their businesses. A review of the literature on foreign direct investment provides clear support for taxes influencing MNCs' location decisions. In addition, MNCs appear to organize themselves in a manner to increase the amount of their profits invested in relatively lightly taxed jurisdictions. By altering the location and the character of income across jurisdictions, MNCs are able to reduce their tax burdens. The natural extension of these lines of research, then, is determining the welfare consequences of MNCs' sensitivity to taxation. Taxation of Multinational Corporations aggregates the large body of international tax literature succinctly in one location. Very little of what is incorporated in this piece is novel. Rather, it borrows heavily from those researchers who have focused their careers on understanding taxation in the multinational context. Unfortunately, because much of the research in this area is dominated by work involving U.S. data, the paper is also quite U.S.-centric. However, many countries' multinational tax rules are quite similar. This is primarily attributable to the conformity generated in tax treaties based on the model treaty outlined by the Organization for Economic Cooperation and Development (OECD). So, although there is variation in specific tax rules across jurisdictions, the basic tax systems are very homogeneous. Taxation of Multinational Corporations begins by outlining all of the details of taxing multinational firms (Section II). The author then discusses the theory and the related research on the role of taxation on foreign direct investment and remittances of profits into the home country (Section III). Section IV describes the incentives to undertake income shifting and/or transfer pricing. Section V addresses some of the non-tax considerations, including financial accounting, of foreign investment decisions. Current developments in the multinational tax policy are reviewed in Section VI.

Product Identifiers

Publisher
Now Publishers Inc
ISBN-13
9781601985323
eBay Product ID (ePID)
114105998

Product Key Features

Author
Jennifer Blouin
Publication Name
Taxation of Multinational Corporations
Format
Paperback
Language
English
Subject
Accounting
Publication Year
2012
Type
Textbook
Number of Pages
78 Pages

Dimensions

Item Height
234mm
Item Width
156mm
Item Weight
124g

Additional Product Features

Title_Author
Jennifer Blouin
Series Title
Foundations and Trends (R) in Accounting
Country/Region of Manufacture
United States

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Taxation of Multinational Corporations by Jennifer Blouin (Paperback, 2012)

About this product

Product Information

Product Identifiers

Product Key Features

Dimensions

Additional Product Features

Best Selling in Adult Learning & University

Maps of Meaning: The Architecture of Belief by Jordan B. Peterson (1999, Paperback)

Eduqas GCSE (9-1) Religious Studies Route B: Catholic Christianity and Judaism by Deirdre Cleary, Andrew Barron, Joy White, Patrick Harrison (Paperback, 2017)

Aradale: The Making of a Haunted Asylum by Nathaniel Buchanan, David Waldron, Sharn Waldron (Paperback, 2020)

Silent Spring by Rachel Carson (Paperback, 2000)

Understanding and Treating Chronic Shame: Healing Right Brain Relational Trauma by Patricia A. DeYoung (Paperback, 2021)

Time Management by Peter Quarry (Paperback, 1986)

Save on Adult Learning & University

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