The changing global tax environment for multinational firms has been attributed to all of the following EXCEPT:
A) rapid expansion of the global digital economy.
B) aggressiveness of governments to increase their individual tax competitiveness.
C) increase cost of capital.
D) all of the above

Question

Quizplus · Accepted Answer

The rapid expansion of the global digital economy and aggressiveness of governments to increase their individual tax competitiveness are both factors that have contributed to the changing global tax environment for multinational firms. However, an increase in the cost of capital has not been attributed as a factor in the changing global tax environment for multinational firms.

The Changing Global Tax Environment for Multinational Firms Has Been