Arbeitspapier
Taxation and the Multinational Firm
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.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 6384
- Klassifikation
-
Wirtschaft
International Investment; Long-term Capital Movements
Multinational Firms; International Business
Business Taxes and Subsidies including sales and value-added (VAT)
Tax Evasion and Avoidance
- Thema
-
taxation
foreign direct investment
multinational firms
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Egger, Peter
Stimmelmayr, Michael
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2017
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Egger, Peter
- Stimmelmayr, Michael
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2017
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