The Taxation of Multinational Corporations:
The six papers in this vohune represent state-of-the-art empirical and conceptual research on various aspects of the taxation of multinational corporations. They were commissioned for and presented at a conference organized by Price Waterhouse LLP on behalf of the International Tax Policy Forum, hel...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Dordrecht
Springer Netherlands
1996
|
| Ausgabe: | 1st ed. 1996 |
| Schlagworte: | |
| Online-Zugang: | BTU01 URL des Erstveröffentlichers |
| Zusammenfassung: | The six papers in this vohune represent state-of-the-art empirical and conceptual research on various aspects of the taxation of multinational corporations. They were commissioned for and presented at a conference organized by Price Waterhouse LLP on behalf of the International Tax Policy Forum, held in Washington, DC in March, 1994. The ftrst four papers were originally published in the May, 1995 issue of International Tax and Public Finance. The Slemrod paper appeared in the Policy Watch Section of the November, 1995 issue of that journal. The foregoing papers were subject to the normal refereeing procedures of the journal, and the summaries that follow are drawn from there. The Leamer paper has not been previously published. Altshuler and Mintz examine one aspect of the 1986 u. s. Tax Reform Act --the change in the rules for the allocation of interest expense between domestic-(U. S. ) and foreign-source income. In the absence of rules, a parent with excess credits could reduce U. S. tax liability by allocating interest expense toward itself; thus reducing its taxable domestic income without any compensating increase in either the U. S. tax due on foreign-source income or the foreign tax due (which is independent of U. S. rules) |
| Beschreibung: | 1 Online-Ressource (VI, 158 p) |
| ISBN: | 9789400918184 |
| DOI: | 10.1007/978-94-009-1818-4 |
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| 520 | |a The six papers in this vohune represent state-of-the-art empirical and conceptual research on various aspects of the taxation of multinational corporations. They were commissioned for and presented at a conference organized by Price Waterhouse LLP on behalf of the International Tax Policy Forum, held in Washington, DC in March, 1994. The ftrst four papers were originally published in the May, 1995 issue of International Tax and Public Finance. The Slemrod paper appeared in the Policy Watch Section of the November, 1995 issue of that journal. The foregoing papers were subject to the normal refereeing procedures of the journal, and the summaries that follow are drawn from there. The Leamer paper has not been previously published. Altshuler and Mintz examine one aspect of the 1986 u. s. Tax Reform Act --the change in the rules for the allocation of interest expense between domestic-(U. S. ) and foreign-source income. In the absence of rules, a parent with excess credits could reduce U. S. tax liability by allocating interest expense toward itself; thus reducing its taxable domestic income without any compensating increase in either the U. S. tax due on foreign-source income or the foreign tax due (which is independent of U. S. rules) | ||
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| spelling | The Taxation of Multinational Corporations edited by Joel Slemrod 1st ed. 1996 Dordrecht Springer Netherlands 1996 1 Online-Ressource (VI, 158 p) txt rdacontent c rdamedia cr rdacarrier The six papers in this vohune represent state-of-the-art empirical and conceptual research on various aspects of the taxation of multinational corporations. They were commissioned for and presented at a conference organized by Price Waterhouse LLP on behalf of the International Tax Policy Forum, held in Washington, DC in March, 1994. The ftrst four papers were originally published in the May, 1995 issue of International Tax and Public Finance. The Slemrod paper appeared in the Policy Watch Section of the November, 1995 issue of that journal. The foregoing papers were subject to the normal refereeing procedures of the journal, and the summaries that follow are drawn from there. The Leamer paper has not been previously published. Altshuler and Mintz examine one aspect of the 1986 u. s. Tax Reform Act --the change in the rules for the allocation of interest expense between domestic-(U. S. ) and foreign-source income. In the absence of rules, a parent with excess credits could reduce U. S. tax liability by allocating interest expense toward itself; thus reducing its taxable domestic income without any compensating increase in either the U. S. tax due on foreign-source income or the foreign tax due (which is independent of U. S. rules) Public Economics Finance, general Public finance Finance Steuer (DE-588)4057399-0 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf (DE-588)1071861417 Konferenzschrift gnd-content Steuer (DE-588)4057399-0 s Multinationales Unternehmen (DE-588)4075092-9 s DE-604 Slemrod, Joel edt Erscheint auch als Druck-Ausgabe 9789401073103 Erscheint auch als Druck-Ausgabe 9780792397199 Erscheint auch als Druck-Ausgabe 9789400918191 https://doi.org/10.1007/978-94-009-1818-4 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | The Taxation of Multinational Corporations Public Economics Finance, general Public finance Finance Steuer (DE-588)4057399-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| subject_GND | (DE-588)4057399-0 (DE-588)4075092-9 (DE-588)1071861417 |
| title | The Taxation of Multinational Corporations |
| title_auth | The Taxation of Multinational Corporations |
| title_exact_search | The Taxation of Multinational Corporations |
| title_exact_search_txtP | The Taxation of Multinational Corporations |
| title_full | The Taxation of Multinational Corporations edited by Joel Slemrod |
| title_fullStr | The Taxation of Multinational Corporations edited by Joel Slemrod |
| title_full_unstemmed | The Taxation of Multinational Corporations edited by Joel Slemrod |
| title_short | The Taxation of Multinational Corporations |
| title_sort | the taxation of multinational corporations |
| topic | Public Economics Finance, general Public finance Finance Steuer (DE-588)4057399-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| topic_facet | Public Economics Finance, general Public finance Finance Steuer Multinationales Unternehmen Konferenzschrift |
| url | https://doi.org/10.1007/978-94-009-1818-4 |
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