Taxation and the Multinational Firm

Michael Stimmelmayr, Peter Egger

Research output: Chapter or section in a book/report/conference proceedingChapter or section


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 languageEnglish
Title of host publicationEncyclopedia of International Economics and Global Trade
Subtitle of host publicationForeign Direct Investment and the Multinational Enterprise
Editors Francisco Rivera-Batiz
PublisherWorld Scientific Publishing Co. Pte Ltd
ISBN (Print)978-981-12-0053-3
Publication statusPublished - May 2020


  • Taxation; Foreign direct investment; Multinational firms


Dive into the research topics of 'Taxation and the Multinational Firm'. Together they form a unique fingerprint.

Cite this