Taxing U.S. multinational corporations : policy options and considerations / Angelique Gilder, editor.

Format:

Book

Contributor:

Gilder, Angelique, editor.

Series:

Business economics in a rapidly-changing world series.

Business economics in a rapidly-changing world

Language:

English

Subjects (All):

International business enterprises--Taxation.

International business enterprises.

Corporations, American--Taxation.

Corporations, American.

Physical Description:

1 online resource (167 pages) : illustrations.

Place of Publication:

New York : Nova Science Publishers, [2013]

Summary:

In 2008, 12 percent of all federal revenues came from corporate income taxes. About half was paid by multinational corporations reporting income from foreign countries. How the federal government taxes U.S. multinational corporations has consequences for the U.S. economy overall as well as for the federal budget. Tax policies influence businesses' choices about how and where to invest, particularly as corporations assess whether it is more profitable to locate business operations in the United States or abroad. The tax laws also can create opportunities for tax avoidance by allowing multinational corporations to use accounting or other legal strategies to report income and expenses for their U.S. and foreign operations in ways that reduce their overall tax liability. This book examines policy options addressing particular concerns about the current system of taxation, with a focus on multinational corporations' investment strategies and reporting of income as well as U.S. revenues from corporate income taxes

Notes:

Includes bibliographical references and index.

Description based on online resource; title from PDF title page (ebrary, viewed December 21, 2016).

ISBN:

1-62618-146-2