You are here

THE BATTLE BETWEEN MULTINAIONAL TAX AVOIDANCE ANDCORPORATE COMPETITIVENESS

Download pdf | Full Screen View

Date Issued:
2011
Abstract/Description:
In the past decade, there has been a significant decrease in US corporate tax revenues. Multinational companies have been employing several different techniques of tax avoidance to get around paying corporate taxes. Tax avoidance is used by any large multinational corporation for a variety of reasons. The US has one of the highest corporate tax rates in the world and is seeing many companies relocate their operations abroad to lower their tax expenses. The different methods of tax avoidance are discussed in this thesis, as well as the different reasons behind their use. To understand how companies implement tax avoidance techniques, it is necessary to understand US corporate taxes. I have researched the few key items of US corporate taxes, which are vital to understanding the implementation of tax avoidance techniques. Through different examples you will see how tax avoidance occurs and how it benefits multinational companies.
Title: THE BATTLE BETWEEN MULTINAIONAL TAX AVOIDANCE ANDCORPORATE COMPETITIVENESS.
15 views
9 downloads
Name(s): Koop, Nico, Author
Sweo, Robert , Committee Chair
University of Central Florida, Degree Grantor
Type of Resource: text
Date Issued: 2011
Publisher: University of Central Florida
Language(s): English
Abstract/Description: In the past decade, there has been a significant decrease in US corporate tax revenues. Multinational companies have been employing several different techniques of tax avoidance to get around paying corporate taxes. Tax avoidance is used by any large multinational corporation for a variety of reasons. The US has one of the highest corporate tax rates in the world and is seeing many companies relocate their operations abroad to lower their tax expenses. The different methods of tax avoidance are discussed in this thesis, as well as the different reasons behind their use. To understand how companies implement tax avoidance techniques, it is necessary to understand US corporate taxes. I have researched the few key items of US corporate taxes, which are vital to understanding the implementation of tax avoidance techniques. Through different examples you will see how tax avoidance occurs and how it benefits multinational companies.
Identifier: CFH0003793 (IID), ucf:44727 (fedora)
Note(s): 2011-05-01
B.S.B.A.
Business Administration, Dept. of Finance
Masters
This record was generated from author submitted information.
Subject(s): Corporate Taxes
Tax Avoidance
Transfer Pricing
Tax Havens
Persistent Link to This Record: http://purl.flvc.org/ucf/fd/CFH0003793
Restrictions on Access: public
Host Institution: UCF

In Collections