Academic literature on the topic 'Multinational Tax'
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Journal articles on the topic "Multinational Tax"
Považanová, Kristína, and Hana Kováčiková. "Multinational tax avoidance vs. European Comission." Bratislava Law Review 1, no. 1 (October 1, 2017): 133–41. http://dx.doi.org/10.46282/blr.2017.1.1.63.
Full textBustos, Sebastián, Dina Pomeranz, José Vila-Belda, and Gabriel Zucman. "Challenges of Monitoring Tax Compliance by Multinational Firms: Evidence from Chile." AEA Papers and Proceedings 109 (May 1, 2019): 500–505. http://dx.doi.org/10.1257/pandp.20191045.
Full textSnel, Freek PJ. "What Is Wrong with (The Rules of) the Game?" Intertax 41, Issue 11 (November 1, 2013): 614–20. http://dx.doi.org/10.54648/taxi2013059.
Full textKohlhase, Saskia, and Jochen Pierk. "The effect of a worldwide tax system on tax management of foreign subsidiaries." Journal of International Business Studies 51, no. 8 (December 2, 2019): 1312–30. http://dx.doi.org/10.1057/s41267-019-00287-9.
Full textMatsuoka, Akira. "Remember the balance of forces." Journal of Financial Crime 27, no. 4 (January 29, 2020): 1379–88. http://dx.doi.org/10.1108/jfc-09-2019-0119.
Full textPolezharova, L. V., M. A. Goncharenko, and A. V. Gryechishkin. "International tax models towards multinational companies from the perspective of national welfare." Revista de la Universidad del Zulia 11, no. 29 (February 8, 2020): 337–66. http://dx.doi.org/10.46925//rdluz.29.22.
Full textClausing, Kimberly A. "Multinational Firm Tax Avoidance and Tax Policy." National Tax Journal 62, no. 4 (December 2009): 703–25. http://dx.doi.org/10.17310/ntj.2009.4.06.
Full textCristea, Anca D., and Daniel X. Nguyen. "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships." American Economic Journal: Economic Policy 8, no. 3 (August 1, 2016): 170–202. http://dx.doi.org/10.1257/pol.20130407.
Full textLiu, Li. "Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom." American Economic Journal: Economic Policy 12, no. 1 (February 1, 2020): 325–58. http://dx.doi.org/10.1257/pol.20180592.
Full textGumpert, Anna, James R. Hines, and Monika Schnitzer. "Multinational Firms and Tax Havens." Review of Economics and Statistics 98, no. 4 (October 2016): 713–27. http://dx.doi.org/10.1162/rest_a_00591.
Full textDissertations / Theses on the topic "Multinational Tax"
Galilea, Gisele Walczak. "'Tax deferral' and shareholding structure of multinational firms." reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/25679.
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While firms are looking for tax savings through the choice of investment projects (i.e., through investments in new foreign subsidiaries in countries with the lowest tax rate), countries are aware that firms are sensitive to tax factors and thus adopt instruments such as tax deferral to prevent the 'flight' of capital. However, by discouraging repatriation, this tax instrument promotes 'multinationals' flight' (i.e., the corporate inversion of multinationals). This paper demonstrates that instruments such as tax deferral accelerate the process of 'multinational flight of the home country'. Using both a reduced form analysis and a dynamic structural model, we find that multinationals in countries with a worldwide system of taxation and tax deferral have a greater incentive to avoid residual taxation of foreign earnings in the home country and therefore repatriate less than half of their foreign earnings. In turn, this 'nonrepatriation' increased the probability of relocation by 4.4%.
Enquanto as empresas buscam economizar impostos através da escolha de determinados projetos de investimento (ou seja, investindo em novas subsidiárias estrangeiras em países com a menor alíquota de impostos), os países, por sua vez, estão cientes de que as empresas são sensíveis as questões tributárias e adotam instrumentos como diferimento de impostos para impedir o 'voo' do capital. Contudo, ao desencorajar a repatriação, esse instrumento fiscal promove o 'voo das multinacionais' (ou seja, a inversão corporativa das multinacionais). Este trabalho demonstra que instrumentos como o diferimento de impostos aceleram o processo de 'voo da multinacional do país de origem'. Utilizando uma análise na forma reduzida e um modelo estrutural dinâmico, descobrimos que as multinacionais localizadas em países com um sistema mundial de tributação e diferimento de impostos têm um incentivo maior para evitar a tributação residual dos rendimentos estrangeiros no país de origem e, portanto, repatriam menos da metade de seus ganhos estrangeiros. Essa 'não-repatriação', por sua vez, aumenta a probabilidade de realocação em 4,4%.
Hoppe, Thomas [Verfasser]. "The impact of tax complexity on multinational corporations / Thomas Hoppe." Paderborn : Universitätsbibliothek, 2020. http://d-nb.info/1210026228/34.
Full textWendt, Carsten. "A Common Tax Base for Multinational Enterprises in the European Union." Wiesbaden : Gabler Edition Wissenschaft, 2009. http://dx.doi.org/10.1007/978-3-8349-8193-6.
Full textMulligan, Emer. "Tax planning in practice : a field study of US multinational corporations." Thesis, University of Warwick, 2008. http://wrap.warwick.ac.uk/1113/.
Full textKarlsson, Victor. "There is no place like home, or is there? : A difference-in-differences analysis of the effect of the 2013 Swedish corporate tax policy change on Swedish multinational companies’ tax avoidance." Thesis, Uppsala universitet, Nationalekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-451265.
Full textOrtmann, Regina, and Caren Sureth. "Can the CCCTB Alleviate Tax Discrimination Against Loss-making European Multinational Groups?" WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4168/1/SSRN%2Did2442820.pdf.
Full textSeries: WU International Taxation Research Paper Series
Ortmann, Regina, and Caren Sureth-Sloane. "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?" Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/s11573-015-0780-6.
Full textRichter, Katharina Verfasser], and Christoph [Akademischer Betreuer] [Spengel. "Research and Development Tax Planning of Multinational Firms / Katharina Richter. Betreuer: Christoph Spengel." Mannheim : Universitätsbibliothek Mannheim, 2015. http://d-nb.info/1074102584/34.
Full textHebous, Shafik, and Alfons Weichenrieder. "What Do We Know about the Tax Planning of German-Based Multinational Firms?" WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4355/1/SSRN%2Did2521387.pdf.
Full textSeries: WU International Taxation Research Paper Series
Richter, Katharina [Verfasser], and Christoph [Akademischer Betreuer] Spengel. "Research and Development Tax Planning of Multinational Firms / Katharina Richter. Betreuer: Christoph Spengel." Mannheim : Universitätsbibliothek Mannheim, 2015. http://nbn-resolving.de/urn:nbn:de:bsz:180-madoc-389865.
Full textBooks on the topic "Multinational Tax"
J, Gilbert Ralph, ed. Multinational distribution: Channel, tax, and legal strategies. New York: Praeger, 1985.
Find full textR, Hines James. Tax policy and the activities of multinational corporations. Cambridge, MA: National Bureau of Economic Research, 1996.
Find full textSmith, Paul A. U.S. tax-related accounting issues of multinational corporations. [Washington, D.C.]: Tax Management Inc., 2001.
Find full textOgley, Adrian. The principles of international tax: A multinational perspective. London, U.K: Interfisc Pub., 1993.
Find full textOrganisation for economic co-operation and development. Transfer pricing guidelines for multinational enterprises and tax administrations. Paris, France: OECD, 1995.
Find full textLyon, Andrew B. The alternative minimum tax and the behavior of multinational corporations. Cambridge, MA: National Bureau of Economic Research, 1994.
Find full textSchoenblum, Jeffrey A. Multistate and multinational estate planning. 2nd ed. Chicago, IL: CCH, 2007.
Find full textSchoenblum, Jeffrey A. Multistate and multinational estate planning. 3rd ed. Chicago, IL: CCH, 2006.
Find full textSchoenblum, Jeffrey A. Multistate and multinational estate planning. 2nd ed. Gaithersburg, Md: Panel Publishers., 1999.
Find full textLawrence, Robert C. International tax and estate planning: A practical guide for multinational investors. 2nd ed. New York City: Practising Law Institute, 1989.
Find full textBook chapters on the topic "Multinational Tax"
Sullivan, Martin A. "Globalization and the Modern Multinational." In Corporate Tax Reform, 89–98. Berkeley, CA: Apress, 2011. http://dx.doi.org/10.1007/978-1-4302-3928-4_9.
Full textDevereux, Michael P., and Harold Freeman. "The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Schemes." In The Taxation of Multinational Corporations, 81–102. Dordrecht: Springer Netherlands, 1996. http://dx.doi.org/10.1007/978-94-009-1818-4_5.
Full textStarchild, Adam. "Special Legislation for Regional Offices of Multinational Companies." In Tax Havens for International Business, 117–26. London: Palgrave Macmillan UK, 1994. http://dx.doi.org/10.1007/978-1-349-13342-0_8.
Full textWendt, Carsten. "Theory of Multinational Enterprises." In A Common Tax Base for Multinational Enterprises in the European Union, 9–27. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8193-6_2.
Full textWendt, Carsten. "Guidelines for Income Taxation of Multinational Enterprises." In A Common Tax Base for Multinational Enterprises in the European Union, 29–52. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8193-6_3.
Full textCollins, Julie H., and Douglas A. Shackelford. "Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom, and the United States." In The Taxation of Multinational Corporations, 51–79. Dordrecht: Springer Netherlands, 1996. http://dx.doi.org/10.1007/978-94-009-1818-4_4.
Full textDe Schutter, Olivier, Nicholas J. Lusiani, and Sergio Chaparro. "Re-righting the international tax rules: operationalising human rights in the struggle to tax multinational companies." In Human Rights and Economic Policy Reform, 124–52. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003174912-7.
Full textHiemann, Moritz, and Stefan Reichelstein. "Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective." In Fundamentals of International Transfer Pricing in Law and Economics, 3–18. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-25980-7_1.
Full textWendt, Carsten. "A Common Tax Base for Multinational Enterprises in the European Union." In A Common Tax Base for Multinational Enterprises in the European Union, 103–200. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8193-6_6.
Full textWendt, Carsten. "An Evaluation of the Prevailing Corporation Tax in the European Union." In A Common Tax Base for Multinational Enterprises in the European Union, 87–102. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8193-6_5.
Full textConference papers on the topic "Multinational Tax"
Deng, Deqiang, and Rui Shao. "Income Tax and Capital Structure of Multinational Corporations." In 3rd International Conference on Advances in Management Science and Engineering (IC-AMSE 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200402.003.
Full text"Study on the Multinational Project Procurement and Tax Planning." In 2018 4th International Conference on Economics, Management and Humanities Science. Francis Academic Press, 2018. http://dx.doi.org/10.25236/ecomhs.2018.030.
Full textZhang, Zheng. "International Tax Planning and Strategies of Multinational Enterprises in China." In 2nd International Conference on Education Technology and Economic Management (ICETEM 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icetem-17.2017.6.
Full textSuryarini, Trisni, and Retnoningrum Hidayah. "What is Multinationality, Tax Haven Utilization, Uncertainty Tax and Disclosure of Corporate Social Responsibility Affected Tax Avoidance by Multinational Companies?" In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009507311541162.
Full textBinhadab, Nouf. "THE ROLE OF CORRUPTION AND SECRECY IN TAX AVOIDANCE BY MULTINATIONAL FIRMS." In 54th International Academic Virtual Conference, Prague. International Institute of Social and Economic Sciences, 2020. http://dx.doi.org/10.20472/iac.2020.054.006.
Full textLi, Xiu-hua, and Guang-liang Wang. "Research on the multinational group transfer pricing based on minimization of tax burden." In 2009 International Conference on Management Science and Engineering (ICMSE). IEEE, 2009. http://dx.doi.org/10.1109/icmse.2009.5318210.
Full textGuang-liang, Wang. "Research on the multinational group profit planning based on minimization of tax burden." In 2010 International Conference on Management Science and Engineering (ICMSE). IEEE, 2010. http://dx.doi.org/10.1109/icmse.2010.5719971.
Full textZhao, Shu-rong, Shao-gang Chen, Shuang-xia Sui, and Shao-pei Cheng. "Study on transfer pricing strategy of intermediate products for Multinational Corporation (MNC): Tax avoidance." In 2012 19th International Conference on Management Science and Engineering (ICMSE 2012). IEEE, 2012. http://dx.doi.org/10.1109/icmse.2012.6414263.
Full textCajigal, George L. "Building Relationships With Foreign Governments in Support of Threat Reduction." In The 11th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2007. http://dx.doi.org/10.1115/icem2007-7254.
Full textSurbakti, R. A. Sasqia Maharani, Eko Purwanto, and Elok Faiqoh Himmah. "The Influence of Tax Planning and Tunneling Incentive on Transfer Pricing Decisions in Multinational Food and Beverage Companies Sub-Sector Listed on IDX from 2010-2018 Period." In First International Conference on Science, Technology, Engineering and Industrial Revolution (ICSTEIR 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210312.022.
Full textReports on the topic "Multinational Tax"
Das, Khanindra Ch. Tax provisioning by extractive industry multinational subsidiaries. UNU-WIDER, November 2022. http://dx.doi.org/10.35188/unu-wider/2022/266-9.
Full textHines, James. Tax Policy and the Activities of Multinational Corporations. Cambridge, MA: National Bureau of Economic Research, May 1996. http://dx.doi.org/10.3386/w5589.
Full textGarcia-Bernardo, Javier, and Petr Janský. Profit Shifting of Multinational Corporations Worldwide. Institute of Development Studies, March 2021. http://dx.doi.org/10.19088/ictd.2021.005.
Full textLyon, Andrew, and Gerald Silverstein. The Alternative Minimum Tax and the Behavior of Multinational Corporations. Cambridge, MA: National Bureau of Economic Research, June 1994. http://dx.doi.org/10.3386/w4783.
Full textMillán-Narotzky, Lucas, Javier García-Bernado, Maïmouna Diakité, and Markus Meinzer. Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa? Institute of Development Studies (IDS), November 2021. http://dx.doi.org/10.19088/ictd.2021.015.
Full textGarcia-Bernardo, Javier, Petr Janský, and Gabriel Zucman. Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies? Cambridge, MA: National Bureau of Economic Research, May 2022. http://dx.doi.org/10.3386/w30086.
Full textAltshuler, Rosanne, and T. Scott Newlon. The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations. Cambridge, MA: National Bureau of Economic Research, December 1991. http://dx.doi.org/10.3386/w3925.
Full textKahima, Samuel, Solomon Rukundo, and Victor Phillip Makmot. Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective. Institute of Development Studies, January 2021. http://dx.doi.org/10.19088/ictd.2021.001.
Full textMarkle, Kevin, and Douglas Shackelford. Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? Cambridge, MA: National Bureau of Economic Research, June 2009. http://dx.doi.org/10.3386/w15091.
Full textAltshuler, Rosanne, T. Scott Newlon, and William Randolph. Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals. Cambridge, MA: National Bureau of Economic Research, March 1994. http://dx.doi.org/10.3386/w4667.
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