© 2015 Prof. Farok J. Contractor, Rutgers University
The question of multinational companies avoiding taxes is inevitably going to become a hot issue for the US, Europe, and other major economies. Voices from both the political left and right have an ax to grind. Moreover, three separate tax issues—(1) the average tax US-based multinationals actually pay, (2) accumulated, but not repatriated, profits of US-based multinationals’ foreign affiliates, and (3) inversions—are often conflated, creating muddled perspectives. The observations below may help to separate and clarify the issues. … CONTINUED ON ARCHIVE
Also see updated post on this site May 5, 2016:
Tax Avoidance by Multinational Companies: Methods, Policies, and Ethics
A version of this article was also published in AIB Insights, Vol. 16, No. 2 (2016).
Contractor, Farok J. Tax avoidance by multinational companies: methods, policies, and ethics. Rutgers Business Review, Vol. 1, No. 1, pp. 27–43 (2016).