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The Indirect Side of Direct Investment: Multinational Company Finance and Taxation

Jack M. Mintz and Alfons J. Weichenrieder

Published in print:
2010
Published Online:
August 2013
ISBN:
9780262014496
eISBN:
9780262289658
Item type:
book
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262014496.001.0001
Subject:
Economics and Finance, Econometrics

The recent increase in cross-border flows of foreign direct investment has sharpened the research focus on multinational taxation. This book examines how multinational corporations use indirect ... More


Introduction

Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella

in Taxing Profit in a Global Economy

Published in print:
2021
Published Online:
March 2021
ISBN:
9780198808060
eISBN:
9780191845826
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198808060.003.0001
Subject:
Law, Company and Commercial Law

The key problems confronting the international tax system are introduced in this chapter—including problems of tax avoidance through shifting profit to low tax countries, distortions to international ... More


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