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Portfolio strategy for managing R&D, royalties and transnational taxes
Author(s) -
Rapp William V.
Publication year - 2020
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.22443
Subject(s) - subsidiary , business , portfolio , tax planning , industrial organization , finance , accounting , multinational corporation , double taxation , tax avoidance
This article is based on a successful consulting project for a large Fortune 100 technology‐based US MNE facing various tax and royalty issues related to the use of its technology by its subsidiaries and affiliates and its licensing agreements with other companies in different countries.