Related Books

Corporate Income Taxes under Pressure
Language: en
Pages: 388
Authors: Ruud A. de Mooij
Categories: Business & Economics
Type: BOOK - Published: 2021-02-26 - Publisher: International Monetary Fund

DOWNLOAD EBOOK

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d
Taxing Multinationals
Language: en
Pages: 788
Authors: Lorraine Eden
Categories: Business & Economics
Type: BOOK - Published: 1998-01-01 - Publisher: University of Toronto Press

DOWNLOAD EBOOK

Eden examines how transfer pricing has been handled in different disciplines, including international business, economics, accounting, law and public policy.
A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation
Language: en
Pages: 50
Authors: Aqib Aslam
Categories: Business & Economics
Type: BOOK - Published: 2021-06-08 - Publisher: International Monetary Fund

DOWNLOAD EBOOK

This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corpo
The Effects of Taxation on Multinational Corporations
Language: en
Pages: 338
Authors: Martin Feldstein
Categories: Business & Economics
Type: BOOK - Published: 2007-12-01 - Publisher: University of Chicago Press

DOWNLOAD EBOOK

The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everyth
U.S. Investment Since the Tax Cuts and Jobs Act of 2017
Language: en
Pages: 37
Authors: Emanuel Kopp
Categories: Business & Economics
Type: BOOK - Published: 2019-05-31 - Publisher: International Monetary Fund

DOWNLOAD EBOOK

There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions