Taxation and the Multinational Firm
Forthcoming in: Batiz, F. R. and Spatareanu, M., (2017), Encyclopedia of International Economics and Global Trade, Vol. 4, Foreign Direct Investment, World Scientific Publishers.
37 Pages Posted: 27 Mar 2017
Date Written: March 06, 2017
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.
Keywords: taxation, foreign direct investment, multinational firms
JEL Classification: F210, F230, H250, H260
Suggested Citation: Suggested Citation