As American as Apple Inc. : international tax and ownership nationality

Chris William Sanchirico

The ownership nationality of large US multinational companies plays an implicit but important role in the current debate over how such companies should be taxed. This paper identifies that role and investigates what is actually known about where these companies’ shareholders reside

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Year of publication:	2014
Authors:	Sanchirico, Chris William
Publisher:	Oxford : Oxford University Centre for Business Taxation
Subject:	Ownership nationality \| home country bias \| home equity bias \| home bias \| TIC system \| CPIS \| institutional investment managers \| Section 13(f) \| Investment Company Act \| Investment Advisers Act \| Forms 13F \| N-CSR \| N-Q \| ADV \| PF \| 1042-S \| Portfoliodiversifikation \| Portfolio diversification \| Systematischer Fehler \| Bias \| Eigentümerstruktur \| Ownership structure \| Portfolio-Investition \| Foreign portfolio investment \| Institutioneller Investor \| Institutional investor \| Investmentfonds \| Investment Fund

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Extent:	Online-Ressource (207 - 274 S.) graph. Darst.
Series:	Working paper. - Oxford : [Verlag nicht ermittelbar], ZDB-ID 2485610-1. - Vol. 14,22
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature
Language:	English
Notes:	Systemvoraussetzungen: Acrobat Reader
Other identifiers:	10.2139/ssrn.2394227 [DOI]
Classification:	K34 - Tax Law ; K22 - Corporation and Securities Law ; K33 - International Law ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H22 - Incidence ; H25 - Business Taxes and Subsidies ; H87 - International Fiscal Issues ; E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; F2 - International Factor Movements and International Business ; F3 - International Finance ; F36 - Financial Aspects of Economic Integration ; F4 - Macroeconomic Aspects of International Trade and Finance ; F42 - International Policy Coordination and Transmission ; G23 - Pension Funds; Other Private Financial Institutions ; G24 - Investment Banking; Venture Capital; Brokerage ; G28 - Government Policy and Regulation ; G38 - Government Policy and Regulation
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10011387732