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This book deals with the taxation of multinational enterprises. Before the taxation issue is addressed, it is important to assess what multinational enterprises are and why and where they arise. This assessment is necessary in order to evaluate how the presence and characteristics of multinational enterprises affect the effectiveness and optimal design of tax systems.

Keywords

Foreign Direct Investment Factor Price Multinational Enterprise Foreign Direct Investment Inflow Asset Specificity 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Gabler | GWV Fachverlage GmbH 2009

Authors and Affiliations

  • Carsten Wendt

There are no affiliations available

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