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International Taxation: Information on Foreign-Owned but Essentially U.S.-Based Corporate Groups Is Limited
James R. White (au)
A multinational corporate group, whether U.S.-owned or foreign-owned, with subsidiaries inside and outside of the U.S. can shift income to its subsidiaries in countries where corporate taxes are lower in order to avoid or evade U.S. taxes. This income shifting can be accomplished through such practices as manipulating transfer prices (the prices that members of the corporate group charge each other for goods and services). Foreign-owned multinational corporations can do this even if the majority of their economic activity is in the U.S. Tax policymakers have long been concerned about the tax compliance implications of these practices. It is not clear what is known about foreign-parented corporate groups with U.S. subsidiaries where the majority of worldwide operations are in the U.S. This report determined (1) whether there are advantages in this ownership structure for avoiding or evading taxes; and (2) what is known about the number, size, type, and other relevant characteristics of these corporate groups and how they came to be organized with this structure. Figures. This is a print on demand report.
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