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Migration of intangible assets from the United States to foreign countries has become easier due to the ability of U.S. firms to create hybrid entities in their affiliates abroad and to reach favorable cost sharing agreements with them. This strategy was particularly encouraged by the U.S....
Persistent link: https://www.econbiz.de/10003504446
Migration of intangible assets from the United States to foreign countries has become easier due to the ability of U.S. firms to create hybrid entities in their affiliates abroad and to reach favorable cost sharing agreements with them. This strategy was particularly encouraged by the U.S....
Persistent link: https://www.econbiz.de/10012759943
This paper examines how rules to determine the source of income internationally for tax purposes can have important effects on the form in which taxable income is reported and on the location of economic activity. In the case of U.S. law, two provisions are significant: allowing a portion of...
Persistent link: https://www.econbiz.de/10013146259
This paper examines how rules to determine the source of income internationally for tax purposes can have important effects on the form in which taxable income is reported and on the location of economic activity. In the case of U.S. law, two provisions are significant: allowing a portion of...
Persistent link: https://www.econbiz.de/10012473330
This analysis compares the current tax system with one that would exempt the foreign dividends of American corporations from U.S. taxes.
Persistent link: https://www.econbiz.de/10011265325
This analysis compares the current tax system with one that would exempt the foreign dividends of American corporations from U.S. taxes.
Persistent link: https://www.econbiz.de/10010842189
This paper examines how rules to determine the source of income internationally for tax purposes can have important effects on the form in which taxable income is reported and on the location of economic activity. In the case of U.S. law, two provisions are significant: allowing a portion of...
Persistent link: https://www.econbiz.de/10014079073
Books reviewed: Michael W. Klein, Scott Schuh, and Robert K. Triest, Job Creation, Job Destruction, and International Competition Carl Davidson and Steven J. Matusz, International Trade and Labor Markets: Theory, Evidence, and Policy Implications William R. Black, Transportation: A Geographical...
Persistent link: https://www.econbiz.de/10014067296
Persistent link: https://www.econbiz.de/10005804466
This paper uses data aggregated from tax returns of more than 500 U.S. multinational corporations (MNCs) to identify the role of host country tax rates in determining the amount of capital invested in 60 potential locations. The empirical results show that average effective tax rates have a...
Persistent link: https://www.econbiz.de/10010788020