International taxation of multinational enterprises in developed countries

Book · Sat Jan 01 00:00:00 EST 1977

OSTI ID:6631140

Adams, J D.R.; Whalley, J

The authors, specialists in law and economics, respectively, adopt an interdisciplinary approach to the international taxation of multinational corporations in developed countries, with particular emphasis on the EEC and the United States, integrating both legal and economic aspects of the subject. Since the international nature of the activities of multinational companies brings them within the scope of the domestic tax provisions of different countries, the authors outline the principles behind the domestic tax treatment of companies, and then assess the economic impact of this treatment. They subsequently examine the international taxation of multinationals, paying special attention to the OECD model treaty which seeks to remove the problem of international double taxation; reactions of governments to each other's fiscal policies are also examined, with special attention being paid to tax havens. Finally, they look at the EEC proposals for the harmonization of corporate tax systems within the Community and postulate how these proposals would operate if put into effect. There are numerous examples throughout the book of international taxation at work, and these together with the clear text provide a readily comprehensible account of a subject that can seem highly complicated to the uninitiated.

• OSTI ID: 6631140
• Resource Relation: Other Information: Project initiated and guided by the Institute for Fiscal Studies
• Country of Publication: United States
• Language: English

Related Subjects

29 ENERGY PLANNING
POLICY AND ECONOMY
COMMON MARKET
MULTINATIONAL ENTERPRISES
TAXES
USA
DECISION MAKING
ECONOMIC ANALYSIS
ECONOMIC IMPACT
GOVERNMENT POLICIES
LAWS
OECD
TARIFFS
ECONOMICS
EUROPEAN COMMUNITIES
INTERNATIONAL ORGANIZATIONS
NORTH AMERICA
290200* - Energy Planning & Policy- Economics & Sociology