The Taxation of Multinational Corporations PDF ePub eBook

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The Taxation of Multinational Corporations free pdf The six papers in this vohune represent state-of-the-art empirical and conceptual research on various aspects of the taxation of multinational corporations. They were commissioned for and presented at a conference organized by Price Waterhouse LLP on behalf of the International Tax Policy Forum, held in Washington, DC in March, 1994. The ftrst four papers were originally published in the May, 1995 issue of International Tax and Public Finance. The Slemrod paper appeared in the Policy Watch Section of the November, 1995 issue of that journal. The foregoing papers were subject to the normal refereeing procedures of the journal, and the summaries that follow are drawn from there. The Leamer paper has not been previously published. Altshuler and Mintz examine one aspect of the 1986 u. s. Tax Reform Act --the change in the rules for the allocation of interest expense between domestic-(U. S. ) and foreign-source income. In the absence of rules, a parent with excess credits could reduce U. S. tax liability by allocating interest expense toward itself- thus reducing its taxable domestic income without any compensating increase in either the U. S. tax due on foreign-source income or the foreign tax due (which is independent of U. S. rules).

About Joel Slemrod

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Details Book

Author : Joel Slemrod
Publisher : Springer
Data Published : 28 September 2011
ISBN : 9401073104
EAN : 9789401073103
Format Book : PDF, Epub, DOCx, TXT
Number of Pages : 158 pages
Age + : 15 years
Language : English
Rating :

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  • The Taxation of Multinational Corporations free pdfThe Taxation of Multinational Corporations

    . The six papers in this vohune represent state-of-the-art empirical and conceptual research on various aspects of the taxation of multinational corporations. They were commissioned for and presented