Tax-Avoidance Activities of U.S. Multinational Corporations*

Income repatriation decision for multinational corporations: Tax issues ¬リニ

This paper analyzes the existing asymmetry in the US corporate tax law governing the determination of foreign tax credits earned by US firms with foreign subsidiaries. The existing asymmetry results in the US government de facto holding foreign currency put options against US firms with foreign subsidiaries. Combined with the exchange rate volatility, this tax law asymmetry reduces the effectiv...

Multinational corporations.

Multinational Corporations: Corporate Social

The aim of this paper is to identify contribution from MNCs from Australia in Thailand in the form of corporate social responsibility (CSR). The key focus is given to the analysis of CSR activities from MNCs in an effort to fight poverty in Thailand. Secondary data was collected from two MNCs in Thailand. The results of this study identify two key themes: (1) climate change and poverty, and (2)...

Investigating Tax Avoidance Incentives in Corporations with Governmental Ownership based on CEO Tenure

The present study investigates the motivation for paying taxes in public companies based on the continuity of the CEO. Managers of public corporations may seek to increase profits and tax avoidance activities to provide a better image of the company and to preserve their personal position and interests. For this purpose, the data of the companies listed in the Tehran Stock Exchange for the peri...

Multinational Corporations in Transnational Accountability