Collection of Data on Income and Other Taxes in Surveys of U.S. Multinational Enterprises

摘要

The U.S. Bureau of Economic Analysis (BEA) collects data on corporate income taxes and other taxes on multinational enterprises (MNEs) with a presence in the United States, either as direct investors or direct investment enterprises. These data are collected as part of larger surveys that gather financial and operating information from MNEs, basically, statistics on the activities of multinational enterprises (AMNE statistics). Annual and benchmark surveys of U.S. direct investment abroad (outward) collect tax data from both U.S. parent companies and their foreign affiliates, while annual and benchmark surveys of foreign direct investment in the United States (inward) collect tax data from U.S. affiliates of foreign MNEs. These surveys, which have been collected on a yearly basis since 1982 for outward data and since 1976 for inward data, gather comprehensive financial data on MNEs as well as data on a wide range of activities undertaken by MNEs, such as employment, foreign trade, R&D, value added, and stocks and flows of capital and other assets.