000			05627nam a22005053i 4500
001			EBC3019301
003			MiAaPQ
005			20240729124118.0
006			m o d |
007			cr cnu||||||||
008			240724s2009 xx o ||||0 eng d
020			_a9781614703327 _q(electronic bk.)
020			_z9781607412601
035			_a(MiAaPQ)EBC3019301
035			_a(Au-PeEL)EBL3019301
035			_a(CaPaEBR)ebr10670866
035			_a(OCoLC)761304931
040			_aMiAaPQ _beng _erda _epn _cMiAaPQ _dMiAaPQ
050		4	_aHD58 -- .M757 2009eb
082	0		_a338.88
100	1		_aCornejo, Loran K.
245	1	0	_aMultinational Companies : _bOutsourcing, Conduct, and Taxes.
250			_a1st ed.
264		1	_aHauppauge : _bNova Science Publishers, Incorporated, _c2009.
264		4	_c©2009.
300			_a1 online resource (167 pages)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aBusiness Issues, Competition and Entrepreneurship
505	0		_aIntro -- MULTINATIONAL COMPANIES:OUTSOURCING, CONDUCT,AND TAXES -- CONTENTS -- PREFACE -- DO U.S.MULTINATIONALS ENGAGE INSEQUENTIAL CHOICE? EVIDENCE FROM NEWMANUFACTURING OPERATIONS IN EUROPE* -- ABSTRACT -- 1. INTRODUCTION -- 2. NEW MANUFACTURING INVESTMENTSIN EUROPE BY U.S.MULTINATIONALS -- 3. EMPIRICAL MODELS -- 4. DATA -- 4.1. Agglomeration Variables -- 4.2. Market Size Variable -- 4.3. Labor Market Variables -- 4.4. Familiarity Variable -- 4.5. Tax Rate Variable -- 4.6. Infrastructure -- 5. RESULTS -- 5.1. National Choice Model -- 5.2. Regional Choice Model -- 5.3. Sequential Choice Model -- 6. CONCLUSION -- A DISCRETE CHOICE MODELS -- A.1. Compensatory Choice Models -- A.2. Noncompensatory Choice Models -- REFERENCES -- OUTSOURCING AND INSOURCING JOBS INTHE U.S. ECONOMY: EVIDENCE BASED ONFOREIGN INVESTMENT DATA* -- ABSTRACT -- OVERVIEW[1] -- U.S. AND FOREIGN MULTINATIONAL COMPANIES -- EMPLOYMENT -- EMPLOYMENT TRENDS -- EMPLOYMENT BY SECTOR AND AREA -- GROSS PRODUCT -- U.S.MULTINATIONAL COMPANIES -- FOREIGN-OWNED FIRMS -- CYCLICAL VS. STRUCTURAL CHANGES -- TRADE -- SALES -- Sales of Services -- RESEARCH AND DEVELOPMENT -- WHY FIRMS INVEST ABROAD -- Ownership-Specific Advantages -- Location Advantages -- Commercial Benefits -- CONCLUSIONS -- REFERENCES -- CODES OF CONDUCT FOR MULTINATIONALCORPORATIONS:AN OVERVIEW* -- ABSTRACT -- BACKGROUND -- EXTERNAL CODES OF CONDUCT -- CORPORATE AND INDUSTRY-SPECIFICCODES OF CONDUCT -- CONCERNS OF STAKEHOLDERS -- ISSUES FOR CONGRESS -- REFERENCES -- U.S.MULTINATIONAL CORPORATIONS:EFFECTIVE TAX RATES ARE CORRELATEDWITH WHERE INCOME IS REPORTED* -- WHAT GAO FOUND -- WHY GAO DID THIS STUDY -- RESULTS IN BRIEF -- BACKGROUND -- Effective Tax Rates -- The Nature of U.S. Multinational Corporations andHow the Federal Government Taxes Their Income -- Income Reporting on Financial Statements.
505	8		_aInformation Available from Schedule M-3 -- EFFECTIVE RATES OF TAX ON THE INCOME OFLARGE U.S.CORPORATIONS VARY CONSIDERABLYBOTH IN THE UNITED STATES ANDACROSS FOREIGN LOCATIONS -- The Residual U.S. Average Effective Tax Rate on the Foreign Incomeof Large U.S. Corporations in 2004 Was Less Than 5 Percent -- Tax Credits Have a Relatively Small Effect onU.S. Average Effective Tax Rates -- Average Effective Tax Rates on the WorldwideIncome of U.S. Controlled Foreign CorporationsVary Widely by Principal Place of Business -- The Repatriated Foreign- Source Income of U.S. CorporateTaxpayers Is Composed of Various Types of Income -- Estimates from Other Studies of Effective Tax Rates onCorporations Based in Foreign Countries Are Consistentwith Our Estimates for Some Countries but Not for Others -- A GROWING SHARE OF U.S. BUSINESSES' ACTIVITYIS LOCATED ABROAD, AND THE SOURCINGOF INCOME APPEARS TO BE INFLUENCEDBY FOREIGN COUNTRY TAX RATES -- Most of the Activity of U.S. MNCs Remains Located in the UnitedStates, but the Share of Activity Located Abroad Has Increased -- The Extent to which Activity Is Located Abroad Varies by Industry -- Tax Rates Appear to Have Some Influenceover the International Location of Income -- AGENCY COMMENTS -- APPENDIX I: DETAILS OF THE METHODOLOGY FORESTIMATING EFFECTIVE TAX RATES -- Average Effective Tax Rates of Schedule M-3 Filers -- Average Effective Tax Rates for CFCs -- APPENDIX II:BEA DATA USED IN THIS REPORT -- APPENDIX III: ADDITIONAL DATA ON THE LOCATIONOF BUSINESS ACTIVITY -- APPENDIX IV: STUDIES OF EFFECTIVE TAX RATES INFOREIGN COUNTRIES THAT INCLUDE NON-U.S.BUSINESSES -- REFERENCES -- INDEX.
588			_aDescription based on publisher supplied metadata and other sources.
590			_aElectronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
650		0	_aInternational business enterprises -- Location -- United States.
650		0	_aInternational business enterprises -- Location -- United States -- Decision making.
650		0	_aContracting out -- United States.
650		0	_aBusiness ethics -- United States.
650		0	_aInternational business enterprises -- Taxation -- United States.
655		4	_aElectronic books.
776	0	8	_iPrint version: _aCornejo, Loran K. _tMultinational Companies: Outsourcing, Conduct, and Taxes _dHauppauge : Nova Science Publishers, Incorporated,c2009 _z9781607412601
797	2		_aProQuest (Firm)
830		0	_aBusiness Issues, Competition and Entrepreneurship
856	4	0	_uhttps://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3019301 _zClick to View
999			_c60185 _d60185