Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/155626
Authors: 
Egger, Peter
Stimmelmayr, Michael
Year of Publication: 
2017
Series/Report no.: 
CESifo Working Paper 6384
Abstract: 
This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax rates which affect multinational firms directly and focuses on provisions and incentives which relate to the profits and investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to tax-avoidance practices, and discusses their remedies.
Subjects: 
taxation
foreign direct investment
multinational firms
JEL: 
F21
F23
H25
H26
Document Type: 
Working Paper

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