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International Corporations and Taxes

In: Valuing Intellectual Capital

Author

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  • Gio Wiederhold

    (Stanford University)

Abstract

International trade has more than doubled over the last 25 years and continues to grow [HinesS:09]. More than 70 % of US international trade is now in the hands of multinational corporations, companies that have operations and legal residences in more than one country [Clausing:06]. More than half of the trade of those multinational corporations, and about half of all US international trade, is shipped among their international divisions [Economist:11]. Intra-firm trading is not as visible as external sales. Trading among corporate divisions has given multinational companies ample opportunities to minimize taxes by adjusting prices for transfers of their goods [Kopits:76]. What’s more, establishing fair transfer prices is especially difficult when dealing with intangible goods and assets [Harrison:03]. Those intangible assets are the principal component of today’s knowledge-based industries [Nakamura:99].

Suggested Citation

  • Gio Wiederhold, 2014. "International Corporations and Taxes," Management for Professionals, in: Valuing Intellectual Capital, edition 127, chapter 0, pages 1-7, Springer.
    • Handle: RePEc:spr:mgmchp:978-1-4614-6611-6_1
    DOI: 10.1007/978-1-4614-6611-6_1
    as

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