U.S. multinational corporations' income shifting incentives and share repurchases : evidence across differential taxation systems
Year of publication: |
2024
|
---|---|
Authors: | Eulaiwi, Baban ; Alghamdi, Fatmah Saeed ; Al-Hadi, Ahmed ; Duong, Lien ; Taylor, Grantley |
Published in: |
Global finance journal. - Amsterdam [u.a.] : Elsevier Science, ISSN 1044-0283, ZDB-ID 2027996-6. - Vol. 60.2024, Art.-No. 100966, p. 1-21
|
Subject: | Advance pricing agreement | Income shifting | Repatriation costs | Share repurchases | US multinational corporations | USA | United States | Multinationales Unternehmen | Transnational corporation | Aktienrückkauf | Share repurchase | Unternehmensbesteuerung | Corporate taxation | Verrechnungspreis | Transfer pricing | Körperschaftsteuer | Corporate income tax | Steuervermeidung | Tax avoidance |
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