Indications of Profit Shifting by American MNCs.

Autor: Keightley, Mark P., Stupak, Jeffrey M.
Předmět:
Zdroj: Congressional Research Service: Report; 4/30/2015, p4-10, 7p
Abstrakt: The article identifies indications of profit shifting by U.S. multinational corporations. Data provided shows the top 10 most popular places to report profits for U.S. companies and the distribution of foreign earned corporate profits in the same jurisdictions, the share of workers hired and the share of property, plant and equipment owned by U.S. companies outside the U.S. in 2012. U.S. The foreign direct investment (FDI) positions of U.S. firms are discussed.
Databáze: Complementary Index