In the past decade, there has been a significant decrease in US corporate tax revenues. Multinational companies have been employing several different techniques of tax avoidance to get around paying corporate taxes. Tax avoidance is used by any large multinational corporation for a variety of reasons. The US has one of the highest corporate tax rates in the world and is seeing many companies relocate their operations abroad to lower their tax expenses. The different methods of tax avoidance are discussed in this thesis, as well as the different reasons behind their use. To understand how companies implement tax avoidance techniques, it is necessary to understand US corporate taxes. I have researched the few key items of US corporate taxes, which are vital to understanding the implementation of tax avoidance techniques. Through different examples you will see how tax avoidance occurs and how it benefits multinational companies.
If this is your Honors thesis, and want to learn how to access it or for more information about readership statistics, contact us at STARS@ucf.edu
Bachelor of Science in Business Administration (B.S.B.A.)
College of Business Administration
Business Administration -- Dissertations, Academic;Dissertations, Academic -- Business Administration
Length of Campus-only Access
Honors in the Major Thesis
Koop, Nico, "The battle between multinaional sic] tax avoidance and corporate competitiveness" (2011). HIM 1990-2015. 1144.