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The Great Multinational Tax Rort

payments altogether. The Great Multinational Tax Rort explains how transfer pricing developed, and describes the strategies and tactics that;

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The Effects of Taxation on Multinational Corporations

The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations;

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Cambridge Tax Law Series

article (Article 7) of the OECD model tax treaty attributes a multinational enterprise's business profits to a permanent establishment in a host;

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Rort vande

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Taxing U.S. Multinational Corporations

income from foreign countries. How the federal government taxes U.S. multinational corporations has consequences for the U.S. economy overall as;

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Miscommunication and Distrust in the International Tax Debate

of Finance, multinational companies and tax advisors communicate differently to sway public opinion for the better? Should politicians;

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Multinational Enterprises and Transparent Tax Reporting

This book examines tax transparency as part of multinational enterprises' corporate social responsibility (CSR). It considers revelations;

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Multinational Enterprises and Transparent Tax Reporting

This book examines tax transparency as part of multinational enterprises' corporate social responsibility (CSR). It considers revelations;

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Transfer Pricing

most important issue on the tax agenda of multinational enterprises. During the last decades fundamental principles have developed on different;

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Tax Havens

The federal government loses both individual and corporate income tax revenue from the shifting of profits and income into low-tax;

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Introduction to Transfer Pricing

pricing is to share the income 舒 and thus, the tax base 舒 of multinational enterprises between the countries where they are doing business;

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Transfer Pricing and Corporate Taxation

National tax authorities individually determine multinational ?rms' country-speci?c tax liabilities by applying one or more sanctioned;

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The Indirect Side of Direct Investment

An examination of indirect finance structures used by multinational corporations to reduce their worldwide tax payments. The recent;

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Borderline Case

experts from large multinational firms in technology and pharmaceuticals, academic researchers who have explored the quantitative impact of tax;

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Miscommunication and Distrust in the International Tax Debate

of Finance, multinational companies and tax advisors communicate differently to sway public opinion for the better? Should politicians;

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Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base

for the allocation of the corporate tax base between the members of multinational enterprises: the arms length principle;

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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the;

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Offshore Profit Shifting & U.S. Tax Code Weaknesses

billion in tax avoidance per year. The book also examines some of the weaknesses and loopholes in certain U.S. tax code provisions, including;

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Tax By Design

Tax by Design identifies what makes a good tax system for an open developed economy in the 21st century and suggests how the UK tax system;

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Taxation in a Global Economy

The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a;

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Taxation in a Global Economy

The increasing international mobility of capital, firms and consumers has begun to constrain tax policies in most OECD countries, playing a;

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Corporate Tax Evasion in a Globalized Enivronment

taxes, in particular for import or export firms. The growing importance of transfer prices for tax directors of multinational enterprises may;

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Tax Policy in the Global Economy

extends income tax analysis to the arena of multinational investment and introduces and develops the concept of tax equity among nations. Her work;

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NAFTA Tax Law and Policy

reduce tax compliance costs for multinational firms. Only then, can NAFTA function in the way it was designed to.;

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Offshore Finance and Global Governance: Disciplining the Tax Nomad

author directs particular attention to intellectual property, used by multinational corporations to move income from high-tax to low-tax;

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Taxing the Digital Economy

The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas;

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Multinational Investment in Developing Countries

This book explores the struggle for gains from direct investment between multinationals and developing countries. It discusses which;

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