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A multinational corporation is a corporate organization that owns and controls the production of goods or services in at least one country other than its home country. Control is considered an important aspect of an MNC to distinguish it from international portfolio investment organizations, such as some international mutual funds that invest in corporations abroad simply to diversify financial risks. Black's Law Dictionary suggests that a company or group should be considered a multinational corporation "if it derives 25% or more of its revenue from out-of-home-country operations".
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Reuven Avi-Yonah is a tax attorney, academic, and author. He is the Irwin I. Cohn Professor of Law, and the director of the International Tax LLM Program at the University of Michigan. He is most known for his research on corporate and international taxation, and is the author of several books including Advanced Introduction to International Tax, Global Perspectives on Income Taxation Law, and International Tax as International Law.
References
- ↑ "Clausing, Kimberly | UCLA Law". law.ucla.edu. Retrieved June 15, 2021.
- ↑ "Kimberly Clausing". Reed College. Retrieved August 16, 2019.
- ↑ "University of Cyprus-Cyprus-Nicosia". Fulbright Scholar Program. Retrieved August 16, 2019.
- ↑ "Kimberly A. Clausing". The Hamilton Project. Retrieved August 16, 2019.
- ↑ "Statement of Kimberly A. Clausing Before the House Ways and Means Committee" (PDF). Ways and Means Committee. Retrieved August 16, 2019.
- ↑ "Testimony of Kimberly A. Clausing Before the Senate Committee on Finance" (PDF). United States Senate Committee on Finance. Retrieved August 16, 2019.
- ↑ Clausing, Kimberly (December 18, 2017). "The GOP's final tax bill has four fatal flaws". The Hill. Retrieved August 14, 2019.
- ↑ Hernandez, Romel. "Follow the Money". Reed Magazine. Retrieved August 14, 2019.
- ↑ Clausing, Kimberly (June 7, 2017). "US companies are doing fine, but tax reform can still help". The Hill. Retrieved August 16, 2019.
- ↑ "Open: The Progressive Case for Free Trade, Immigration, and Global Capital". Harvard University Press. Retrieved August 16, 2019.
- ↑ "Clausing Joins Treasury Department as a Deputy Assistant Secretary | UCLA Law". law.ucla.edu. Retrieved June 15, 2021.
- ↑ "Treasury Announces Appointment of Several Members of Staff | U.S. Department of the Treasury". home.treasury.gov. Retrieved June 15, 2021.
- ↑ Jacobs, Jennifer (June 1, 2022). "Treasury Tax Official Leaving Biden Administration". Bloomberg News . Retrieved July 28, 2022.
- ↑ Rappeport, Alan; Tankersley, Jim (July 18, 2022). "How Joe Manchin Left a Global Tax Deal in Limbo". The New York Times. ISSN 0362-4331 . Retrieved July 28, 2022.
