Abstract
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.
Original language | English |
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Title of host publication | Encyclopedia of International Economics and Global Trade |
Subtitle of host publication | Foreign Direct Investment and the Multinational Enterprise |
Editors | Francisco Rivera-Batiz |
Publisher | World Scientific Publishing Co. Pte Ltd |
Volume | 1 |
ISBN (Print) | 978-981-12-0053-3 |
Publication status | Published - May 2020 |
Keywords
- Taxation; Foreign direct investment; Multinational firms