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Taxation of Income of Multinational Corporations: The Case of the United States Petroleum Industry

Glenn Jenkins () and Brian Wright ()

No 1975-05, Development Discussion Papers from JDI Executive Programs

Abstract: The rising importance of multinational corporations in world commerce has engendered increasing concern with their implications for United States tax policy. In this paper an analysis is made of the United States income taxation of the foreign operations of the United States petroleum industry, which includes some of the largest and most important of the multi- national corporations.

Keywords: :Taxation; tax policy; Petroleum Industry; Multinational Corporations (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Pages: 12 pages
Date: 1975-05
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Citations: View citations in EconPapers (20)

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