Foreign holding companies and the US taxation of foreign earnings : evidence from the Tax Increase Prevention and Reconciliation Act of 2005
Year of publication: |
2023
|
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Authors: | Murphy, Frank |
Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 40.2023, 1, p. 729-757
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Subject: | corporate taxation | internal capital markets | international tax policy | subsidiary location decision | USA | United States | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | Ausländische Tochtergesellschaft | Foreign subsidiary | Kapitalmobilität | Capital mobility | Doppelbesteuerung | Double taxation | Internationales Steuerrecht | International tax law | Kapitalertragsteuer | Capital income tax |
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