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Saturday, July 25, 2020 | History

3 edition of finance, investment and taxation decisions of multinationals found in the catalog.

finance, investment and taxation decisions of multinationals

Julian S. Alworth

finance, investment and taxation decisions of multinationals

by Julian S. Alworth

  • 321 Want to read
  • 6 Currently reading

Published by Basil Blackwell in Oxford .
Written in English

    Subjects:
  • International business enterprises -- Taxation.

  • Edition Notes

    Bibliography, p259-280. - Includes index.

    StatementJulian S. Alworth.
    Classifications
    LC ClassificationsHJ4639
    The Physical Object
    Paginationxiv,290p. :
    Number of Pages290
    ID Numbers
    Open LibraryOL21574899M
    ISBN 100631148183

    Minister of Finance Minister of Revenue Taxation of multinational companies This in turn will reduce the incentive some multinationals have to minimise taxation in the source countries where the revenue is earned. 1This relates to efficiency of investment decisions from a worldwide perspective as decisions would be driven by tax rather.   Ten papers assess the role of investment by multinational firms in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of Pages:

    International Taxation by Roger H. Gordon* University of California – San Diego and NBER and of domestic multinationals from tax, or else provide credits rather than deductions for taxes paid fiscal externalities, foreign direct investment, international taxation, multinational corporations, tax avoidance, transfer pricing. 1.   To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income : Alberto Giovannini.

    An in-depth treatment of the international financial arena. Multinational Finance, Fifth Edition assumes the viewpoint of the financial manager of a multinational corporation with investment or financial operations in more than one country. This book provides a framework for evaluating the many opportunities, costs, and risks of multinational operations in a manner that allows readers to see /5(6). Using quantitative data and interviews with investment promotion agencies, investment location consultants, political risk insurers, and decision makers at multinational corporations, Nathan Jensen arrives at a surprising conclusion: Countries may be competing for international capital, but government fiscal policy--both taxation and spending.


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Finance, investment and taxation decisions of multinationals by Julian S. Alworth Download PDF EPUB FB2

The finance, investment and taxation decisions of multinationals. [Julian Alworth] The financial policy of the multinational company -- 6. Taxation, the cost of capital and foreign direct investment -- 7.

The dividend payout behavior of the subsidiaries of British multinational companies -- 8. Taxation and the internal pricing policies of. But taxation finance not stop at the host country level. The parent country can further choose to levy a corporate income tax on the resident multinational’s foreign-source income.

We examine the independent impact of all three levels of taxation on the location decisions of File Size: KB.

The recent increase in cross-border flows of foreign direct investment has sharpened the research focus on multinational taxation.

In this book, taxation experts Jack Mintz and Alfons Weichenrieder examine how multinational corporations use indirect financing structures--organizing themselves into groups with several tiers of ownership--to. Tax policy influences investment decisions through its effects on cost of capital and the returns to different activities.

Tax systems influence the invest- ment decisions of multinational firms through a complicated interaction of home- and host-country taxation and differences across countries in the tax treatments of debt and equity finance.

To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today.

The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. The Indirect Side of Direct Investment Multinational Company Finance and Taxation Jack M.

Mintz and Alfons J. Weichenrieder The recent increase in cross-border flows of foreign direct investment. The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies.

The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world. Nation-States and the Multinational Corporation: A Political Economy of Foreign Direct This book provides the most systematic exploration to date of these crucial questions at the nexus of politics and economics.

but government fiscal policy — both taxation and spending — has little impact on multinationals’ investment decisions. Like any finance function, international finance, the finance function of a multinational firm has two functions namely, treasury and control.

The treasurer is responsible for financial planning analysis, fund acquisition, investment financing, cash management, investment decision and risk management. International taxation and multinational firm local decisions.

By Salvador Barrios, Harry Huizinga, Luc Laeven and Gaëtan Nicodème. With globalization and the progressive removal of barriers to trade, an increasing number of companies develop international activities.

To access foreign markets, firms face a File Size: 86KB. Downloadable. This paper examines the impact of the change in U.S. interest allocation rules on the investment and financing decisions of American multinationals.

The change reduced the tax deductibility of the interest expenses of firms with excess foreign tax credits. The resulting increase in the cost of debt gives firms incentives to substitute away from using debt finance. Downloadable.

Author(s): Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg. Abstract: This paper analyzes the effectiveness of thin-capitalization rules in preventing debt finance by intercompany loans and explores their consequences for corporate decisions.

A theoretical discussion emphasizes that limitations of the deduction of interest owed to foreign affiliates. Kenton K. Yee JD, Ph.D, Columbia University Business School, New York, USA "In light of increasing globalisation and complexity of international finance and investment, the publication of International Taxation provides a timely contribution on the important and topical issues facing international business, government and society.

The aim of this paper is to focus upon the importance that taxation and other factors play in the financing and investment decisions of multinationals. Do you want to read the rest of this article. The Effects of Taxation on Multinational Corporations - Ebook written by Martin Feldstein, James R.

Hines, R. Glenn Hubbard. Read this book using Google Play Books app on your PC, android, iOS devices.

Download for offline reading, highlight, bookmark or take notes while you read The Effects of Taxation on Multinational Corporations. We compare the optimal pre-tax investment decision with the optimal after-tax investment decision and infer from the difference in the allocation of investment funds which tax allocation system causes more severe distortions.

We assume that the multinational group (MNG) has comprehensive book income shifting opportunities under : Regina Ortmann, Regina Ortmann, Erich Pummerer. The impact of taxation on foreign direct investment (FDI) has been the subject of a sizeable literature, as reviewed by De Mooij and Ederveen () and Devereux and Maffini ().

Studies of the effect of taxation on FDI location decisions generally examine host country taxation to the exclusion of possible additional parent country by: Buy Business Finance for Managers: An Essential Guide to Planning, Control and Decision Making 1 by Fitzgerald, R (ISBN: ) from Amazon's Book Store.

Everyday low prices and free delivery on eligible orders/5(2). An examination of indirect finance structures used by multinational corporations to reduce their worldwide tax payments.

The recent increase in cross-border flows of foreign direct investment has sharpened the research focus on multinational taxation. In this book, taxation experts Jack Mintz and Alfons Weichenrieder examine how multinational corporations use indirect financing structures.

Multinational Business Finance book. Read 7 reviews from the world's largest community for readers. Start by marking “Multinational Business Finance” as Want to Read: Because the job of a manager is to make financial decisions that increase firm value, the authors have embedded more.

Get A /5. on taxation, th cong., lst sess., general explana- TION OF THE TAX REFORM ACT OF(Comm. Print ) [hereinafter BLUE BOOK] (discussing efforts to limit multinationals' ability to avoid or defer tax by trans.International Taxation and Multinational Firm Location Decisions Abstract Using a large international firm-level data set, we estimate separate effects of host and parent country taxation on the location decisions of multinational firms.

Both types of taxation are estimated to have a negative impact on the location of new foreign by: The Tax Policy Center's. A citizen’s guide to the fascinating (though often complex) elements of the US tax system.

Tax Policy Center Briefing Book. Taxes and Multinational Corporations. How does the current system of international taxation work? Some Background. What are the sources of revenue for the federal government?