Strategic taxation of the multinational enterprise: a new argument for double taxation

Article Abstract:

The impact of taxation on international businesses, both by the host and home government, is examined using a general-equilibrium, open-economy model. In the model, multinational firms use firm-specific asset in the foreign country. A complete taxation of direct foreign investment by the foreign government results from either a tax credit or a foreign tax deduction. Research results indicate that the double taxation of profits from abroad by the home government is a weak method of decreasing the host government taxation.

Tax Law, Public Finance Activities, Analysis, Double taxation

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Foreign direct investment in a world of multiple taxes

Article Abstract:

Indirect taxes levied on multinational companies for their foreign direct investments, with respect to American multinational companies, is analyzed.

Financial management, Foreign investments, Finance, Company financing, Foreign direct investment

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The demand for tax haven operations

Article Abstract:

The increasing usage of affiliates by American firms for tax avoidance and tax havens is discussed.

Methods, Usage, Affiliated corporations, Tax havens, Tax policy, Tax evasion

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