Taxation Of Multinational Corporations

International taxation and multinational firm location decisions

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… 10 The first known as GILTI (for “Global Intangible Low-Taxed Income”) imposed a10.5 percent tax on the amount of a U.S.-based multinational ⁽²⁾ …

Multinationals, governments and tax – Vodafone

… Multinational companies such as Vodafone operate in an international taxation environment that in some respects is determined by governments working ⁽³⁾ …

… 20 This measure will introduce a new tax on UK parent members within a multinational enterprise group. A top-up tax will be charged on UK parent ⁽⁴⁾ …

Six economic facts on international corporate taxation

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… by J Blouin · · Cited by 22 — by J Blouin · · Cited by 22A review of the literature on foreign direct investment provides clear support for taxes influencing MNCs’ location decisions. In addition MNCs appear to.⁽⁶⁾ …

The Taxation of Multinational Corporations in Developing …

… Multinationals tend to be more profitable than domestic firms implying that they should also pay higher taxes. But multinational corporations can also shift ⁽⁷⁾ …

… 16 The European Union on Thursday adopted a plan for a global minimum 15 percent tax on multinational businesses after leaders gave final ⁽⁸⁾ …