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Multinationals, Intra-Firm Trade and the Taxation of Foreign-Source Income

✍ Scribed by Schjelderup, Guttorm

Book ID: 126534418
Publisher: Taylor and Francis Group
Year: 1999
Tongue: English
Weight: 209 KB
Volume: 6
Category: Article
ISSN: 1357-1516
DOI: 10.1080/13571519984340

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## Abstract This article identifies the factors that lead multinational firms to internalize their international exchanges and aims to determine the impact of the implementation of the Single European Market on firms' strategies. We analyze the interaction between the microeconomic characteristics