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 …

-tax locations leads to profit relocation to ‘next-best’ low-tax countries, allowing firms to circumvent domestic taxation. We do not …

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 …