This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general … equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent …. We account for their differential impact under alternative methods of double taxation relief (i.e., credit, exemption …

This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax … investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to …

to corporate taxation. In particular, we discuss how to classify investment as non-related, horizontal, vertical and … this, we examine the effects of host-country corporate taxation on the volume of investment within related firms (i.e., the … stronger to corporate taxation whereas horizontal investments are less responsive, though, significant negative tax semi …