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International Taxation and Multinational Activity
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International Taxation and Multinational Activity

James R. Hines

Abstract

Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue for national governments and their policymakers. With an unprecedented ability to adjust the scale, character, and location of their global operations, international corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend ... More

Keywords: multinational corporations, capital, transfer pricing, research and development, global operations, international corporations, tax obligations, foreign direct investment, corporate borrowing, tax policies

Bibliographic Information

Print publication date: 2001 Print ISBN-13: 9780226341736
Published to Chicago Scholarship Online: February 2013 DOI:10.7208/chicago/9780226341750.001.0001

Authors

Affiliations are at time of print publication.

James R. Hines, editor

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