Abstract

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.

Notes

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Thesis Completion

2011

Semester

Spring

Advisor

Sweo, Robert

Degree

Bachelor of Science in Business Administration (B.S.B.A.)

College

College of Business Administration

Degree Program

Finance

Subjects

Business Administration -- Dissertations, Academic;Dissertations, Academic -- Business Administration

Format

PDF

Identifier

CFH0003793

Language

English

Access Status

Open Access

Length of Campus-only Access

None

Document Type

Honors in the Major Thesis

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Included in

Finance Commons

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