Taxation and the Multinational Firm

Peter Egger and Michael Stimmelmayr

No 6384, CESifo Working Paper Series from CESifo

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.

Keywords: taxation; foreign direct investment; multinational firms (search for similar items in EconPapers)
JEL-codes: F21 F23 H25 H26 (search for similar items in EconPapers)
Date: 2017
New Economics Papers: this item is included in nep-acc, nep-bec, nep-int and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_6384

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