Taxation and the Multinational Firm

This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax rates which affect multinational firms directly and focuses on provisions and incentives which relate to the profits and investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to tax-avoidance practices, and discusses their remedies.

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Year of publication:	2017
Authors:	Egger, Peter ; Stimmelmayr, Michael
Publisher:	Munich : Center for Economic Studies and ifo Institute (CESifo)
Subject:	taxation \| foreign direct investment \| multinational firms

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Series:	CESifo Working Paper ; 6384
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	881656321 [GVK] hdl:10419/155626 [Handle] RePec:ces:ceswps:_6384 [RePEc]
Classification:	F21 - International Investment; Long-Term Capital Movements ; F23 - Multinational Firms; International Business ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion
Source:	EconStor

Persistent link: https://www.econbiz.de/10011615939