Skip to main content

Growth of a Multinational Corporation

  • Chapter
  • First Online:
Valuing Intellectual Capital

Part of the book series: Management for Professionals ((MANAGPROF))

  • 1460 Accesses

Abstract

This chapter covers the life of our model multinational company. It is documented using 25 years of typical corporate records. Although it is simpler than an actual multinational, there is enough detail to support the analyses in the chapters that follow.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

eBook
USD 16.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 99.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book
USD 139.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

References

  1. U.S. Congress: American Jobs Creation Act; H.R.4520, Title VIII, Subtitle A, Section 422 (a), IRC §965(a)(1), 2004.

    Google Scholar 

  2. William Aspray, Fred Mayadas, and Moshe Y.Vardi (editors): Globalization and Offshoring of Software; A Report of the ACM Job Migration Task Force, ACM, 2006.

    Google Scholar 

  3. Reuven S. Avi-Yonah: “For Haven's Sake: Reflections on Inversion Transactions”; Univ.of Michigan Law School, Tax Notes, Vol.95 no.12, 17 Jun.2002.

    Google Scholar 

  4. Leroy Baker: Halliburton Feels Democrat Wrath After Dubai Move; Tax-News.com, 15 Mar.2007.

    Google Scholar 

  5. Zvi Bodie, Alex Kane, and Alan J Marcus: Investments, 8th edition; McGraw-Hill/Irwin, 2008.

    Google Scholar 

  6. William Brittain-Catlin: OffshoreThe Dark Side of the Global Economy; Farrar, Strauss and Giroux, 2005.

    Google Scholar 

  7. Beckett G. Cantley: “Corporate Inversions: Will the REPO Act Keep Corporations from Moving to Bermuda?”; Houston Business and Tax Law Journal, Vol.3, 2003.

    Google Scholar 

  8. Farok J. Contractor: International Technology Licensing; Lexington Books, 1981.

    Google Scholar 

  9. Pasquale d’Aroma, chair Committee of Technical Experts on Double Taxation and Tax Evasion: Double Taxation and Tax Evasion; League of Nations report G.261 M85, 1927.II. Geneva, Apr.1927, scanned and re-typeset by Michel J. McIntyre, 8 Feb.2004 at the University of Michigan.

    Google Scholar 

  10. Ruud de Mooij and Gaëtan Nicodème: “Corporate tax policy and incorporation in the EU“; International Tax and Public Finance , Springer, Vol.15 no.4, Aug.2008, pp.478-498.

  11. Jesse Drucker: “Globe-trotting Profits, U.S. Companies Dodge $60 Billion in Taxes with Global Odyssey”; Bloomberg Businessweek, 14 May 2010.

    Google Scholar 

  12. Jesse Drucker, Richard Rubin, and Ryan Mac: “The Trillion-Dollar Tax Holiday”; Bloomberg Businessweek, 3 Oct.2011, pp.66-67.

    Google Scholar 

  13. Roberto Fornito: Haftung im Verein; Müller-Eckstein Rechtsanwälte, Staad, Switzerland, 2005.

    Google Scholar 

  14. Cara Griffith and Stephanie Stewart: “Drop shipments and flash title: establishing sales tax nexus in complex commercial transactions”; The Tax Adiser, Vol.40 no.9 American Institute of CPAs, 22 Sep.2009.

  15. Andries Kroon: “The Netherlands and Netherlands Antilles in International Tax Planning”; in [Ogley:00], 2000, pp.32-46.

    Google Scholar 

  16. Carl Levin et al.: Repatriating Offshore Funds: 2004 Tax Windfall for Select Multinationals; United States Senate Permanent Subcommittee on Investigations, 11 Oct.2011.

    Google Scholar 

  17. Daniel R. Levinson: Medicare Payment for Irinotecan; Dept. of Health and Human Services, Office of the Inspector general, OEI-03-08-00310. Aug.2008.

    Google Scholar 

  18. Judith Lohman: Stanley Works Reincorporation Proposal; OLR Research Report, Office of Legislative Affairs, State of Connecticut, 002-R-063, 19 Jul.2002.

    Google Scholar 

  19. Loyd George and Rollin Sullivan: I’m My Own Grandpa; song written by Dwight Latham and Moe Jaffe, 1947.

    Google Scholar 

  20. Chris McDonald: “The Evolution of Intel’s Copy Exactly! Technology Transfer Method”; Intel Technology Journal, Q4 1998.

    Google Scholar 

  21. Robert J. Misey, jr.: “An International Tax Review”: The U.S.-based Multinationals, Annual Checkup; CCH Wolters-Kluwer, Dec.2002.

    Google Scholar 

  22. R&D Credit Coalition: America’s Future: R&D; National Association of Manufacturers; 2004.

    Google Scholar 

  23. Andrew Packman and Augusto Lopez Claros: Paying Taxes 2012, The Global Picture; Price Waterhouse Coopers and the World Bank, 2011, <www.pwc.com/payingtaxes>.

  24. Richard W. Rahn: “In Defense of Tax Havens”; Wall Street Journal, 17 Mar.2009.

    Google Scholar 

  25. Shaviro:11] Daniel Shaviro: “The Rising Tax-Electivity of U.S. Corporate Residence”; Tax Law Review, Vol.64 no.3, Spring 2011, p.333.

    Google Scholar 

  26. William F. Sullivan, Thomas A. Zaccaro, and Adam D. Schneir: “The SEC’s View of Auditor Independence”; Bloomberg Law Reports - - Risk and Compliance, Vol.2 no.1, 2009.

    Google Scholar 

  27. Karl-Erik Sveiby: The New Organizational Wealth; Berrett-Koehler Publishers, 1997.

    Google Scholar 

  28. Bob Vause: Guide to Analysing Companies, 5th edition; Bloomberg Press, 2009.

    Google Scholar 

  29. Dean Zerbe: IRS Audits Small Biz More, Big Guys Less; Expert View, FORBES.com, 11 Apr.2010.

    Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Rights and permissions

Reprints and permissions

Copyright information

© 2014 Springer Science+Business Media New York

About this chapter

Cite this chapter

Wiederhold, G. (2014). Growth of a Multinational Corporation. In: Valuing Intellectual Capital. Management for Professionals. Springer, New York, NY. https://doi.org/10.1007/978-1-4614-6611-6_2

Download citation

Publish with us

Policies and ethics