investment, and the financial practices of multinational companies. In ten succinct chapters, the book documents the channels … impact of U.S. firms' outbound foreign investment on domestic and foreign economies. Especially useful to nonspecialists is …

attempting to tax the returns to local capital investment, since local factors bear the burden of such taxes in the form of … by wealthy countries, and most countries either exempt foreign-source income of domestic multinationals from tax, or else … worldwide. Foreign direct investment is common even when it faces tax penalties relative to other investment in host countries …

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 …

quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses o …

countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty …