Electronic Resource
Oxford, UK
:
Blackwell Publishing Ltd
Journal of international financial management & accounting
5 (1994), S. 0
ISSN:
1467-646X
Source:
Blackwell Publishing Journal Backfiles 1879-2005
Topics:
Economics
Notes:
This paper addresses the taxation of foreign source income from the perspective of a multinational firm. It demonstrates how differences in home country fiscal regimes of multinational firms can lead to variations in the cost of transferring cash resources across the borders of national jurisdictions. In the framework of international production theory, it shows how the home country fiscal regime can be a source of ownership advantage when the firm creates an appropriate network of assets, liabilities and equity. Taxation is the link between some financial decisions to the theory of international production. Observations are taken from the tax calculations of three hypothetical multinational firms.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1111/j.1467-646X.1994.tb00043.x
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