Taxation of Multinational Corporations

Jennifer Blouin

Foundations and Trends(R) in Accounting, 2012, vol. 6, issue 1, 1-64

Abstract: Multinational taxation is an area of research that encompasses academics in accounting, finance and economics. In particular, researchers are interested in determining whether taxation alters where multinational corporations (MNCs) operate their businesses. A review of the literature on foreign direct investment provides clear support for taxes influencing MNCs' location decisions. In addition, MNCs appear to organize themselves in a manner to increase the amount of their profitsinvested in relatively lightly taxed jurisdictions. By altering the location and the character of income across jurisdictions, MNCs are able to reduce their tax burdens. The natural extension of these lines of research, then, is determining the welfare consequences of MNCs' sensitivity to taxation.

Keywords: Multinational taxation; Foreign direct investment; Financial accounting; Transfer pricing; Finance; International Economics; International Finance (search for similar items in EconPapers)
JEL-codes: H25 M41 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (1)

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