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International taxation and multinational activity /

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,...

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Автор-организации: National Bureau of Economic Research.
Други автори: Hines, James R.
Формат: Електронна книга
Език: English
Публикувано: Chicago : University of Chicago Press, ℗♭2001.
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Онлайн достъп: http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=266009
Подобни документи: Print version:: International taxation and multinational activity.
Резюме: 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.
Описание на библ. документ: "National Bureau of Economic Research"--Cover.
"This research was presented and discussed in a series of meetings that culminated in a conference held in Cambridge, Massachusetts, on 14-15 November 1997"--Page ix.
Физически характеристики: 1 online resource (ix, 274 pages) : illustrations
Библиография: Includes bibliographical references and indexes.
ISBN: 9780226341750
0226341755