International Taxation and Multinational Activity (Hardcover) (ISBN-13: 9780226341736)

Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue for national governments and their policymakers. With an unprecedented ability to adjust the scale, character, and location of their global operations, international corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. National governments that tax the profits of international firms face important challenges in designing tax policies to attract them. This collection examines the global ramifications of tax policies, offering up-to-date, theoretically innovative, and empirically sound perspectives on a problem of immense significance to future economic growth around the globe.

Author: James R. Hines
ISBN-10: 0226341739
ISBN-13: 9780226341736
Publisher: University of Chicago Press
Language: English
Published: 03/15/2001
Pages: 288
Format: Hardcover
Weight: 1.12lbs
Size: 9.32h x 6.31w x 0.88d