Multinationals, Intra-Firm Trade and the Taxation of Foreign-Source Income

Guttorm Schjelderup

International Journal of the Economics of Business, 1999, vol. 6, issue 1, 93-105

Abstract: Most countries use the tax credit scheme instead of the tax deduction scheme to alleviate double taxation of foreign earnings. Under the tax deduction scheme, double taxation is alleviated by treating foreign taxes paid as business cost deductible against domestic income rather than allowing them to be credited against the taxes levied by the home country (as is the case under the tax credit system).This paper examines how the two tax systems affect trade between affiliates of a multinational firm.

Keywords: Multinational Firm Behavior; Systems For Taxing Foreign Source Income (search for similar items in EconPapers)
Date: 1999
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DOI: 10.1080/13571519984340

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