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.


Foreign Direct Investment Factor Price Multinational Enterprise Foreign Direct Investment Inflow Asset Specificity 


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Copyright information

© Gabler | GWV Fachverlage GmbH 2009

Authors and Affiliations

  • Carsten Wendt

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