The Indirect Side of Direct Investment: Multinational Company Finance and Taxation by Jack M Mintz (9780262014496)
Jack M Mintz
Release Date: 06 August 2010 Format: Hardcover Pages: 192 Category: Finance Publisher: MIT Press (MA) ISBN: 9780262014496 ISBN-10: 0262014491
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 reduce worldwide taxes. They spell out in detail how different tax policies affect corporations' choice of financing structures, discussing the issues in both theoretical and empirical terms.