This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax … investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to …

Most existing empirical evidence on the impact of profit taxation on multinational firm activity is based on cross …

Until 2009, the United Kingdom operated a system of worldwide taxation. Taxation of foreign income was deferred until … repatriated as dividends, leaving UK-owned multinational firms the possibility of avoiding UK taxation by delaying dividend … from taxation. This fundamental change had a number of straightforward implications for UK-owned multinational firms and …

This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general … equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent …. We account for their differential impact under alternative methods of double taxation relief (i.e., credit, exemption …

differential taxation of foreign- and domestically-owned subsidiaries. We assess these hypotheses in a data- set of 33,577 European …

and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation …

This paper analyzes the implications of effective taxation of labor for profits and, hence, the location decision of a …