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Hopland, Arnt Ove; Lisowsky, Petro; Mardan, Mohammed; … - 2014

This paper examines the flexibility of multinational firms to use income-shifting strategies within a tax year to react to operating losses. First, we develop an analytical model that considers how affiliate losses can be adjusted by using the transfer prices of tangible and intangible assets,...

Persistent link: https://www.econbiz.de/10010465059

Book-tax conformity : implications for multinational firms

Hanlon, Michelle Lee; Maydew, Edward L. - In: National tax journal 62 (2009) 1, pp. 127-153

Persistent link: https://www.econbiz.de/10003861730

Multinational firm tax avoidance and tax policy

Clausing, Kimberly A. - In: National tax journal 62 (2009) 4, pp. 703-725

Persistent link: https://www.econbiz.de/10003936706

The foreign source income repatriation patterns of US parents in worldwide loss

Power, Laura; Silverstein, Gerald - In: National tax journal 60 (2007) 3, pp. 537-549

Persistent link: https://www.econbiz.de/10003580201

U.S. multinationals and preferential market access

Blanchard, Emily; Matschke, Xenia - 2012

This paper examines the relationship between offshoring activity by U.S. multinational firms and the structure of U.S trade preferences. We combine firm level panel data on U.S. foreign affiliate activity from the U.S. Bureau of Economic Analysis (BEA) with detailed measures of U.S. trade...

Persistent link: https://www.econbiz.de/10009570705

How far away is an intangible? : services FDI and distance

Davies, Ronald B.; Guillin, Amélie - 2011

Foreign direct investment (FDI) in services has grown significantly in recent years. Evidence of spatial relationships in FDI decisions have been provided for goods manufacturing by utilizing physical distance-based measures of trade costs. This paper investigates spatial interactions for...

Persistent link: https://www.econbiz.de/10009307953

The location of cross-border mergers & acquisitions in the USA

Brakman, Steven; Garretsen, Harry; Marrewijk, Charles van - 2015 - First version: October 2014, this version: April 2015

neglected. In this paper we analyze the within country location-target selection of M&As in the USA. Extending Guadalupe (2012 … the USA for the period 1985-2012, we compare location choices of cross-border M&As to that of national M&As. We find that … across the USA than national M&As, and that for both forms of M&As location specific market access in the USA as well as …

Persistent link: https://www.econbiz.de/10010515424

Thin capitalization rules and multinational firm capital structure

Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2014

This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004. Using confidential...

Persistent link: https://www.econbiz.de/10010256736

Global collaborative patents

Pekkala Kerr, Sari; Kerr, William R. - 2016

We study the prevalence and traits of global collaborative patents for U.S. public companies, where the inventor team is located both within and outside of the United States. Collaborative patents are frequently observed when a corporation is entering into a new foreign region for innovative...

Persistent link: https://www.econbiz.de/10011561206

Through a glass darkly : what can we learn about U.S. multinational corporation's international operations from its financial statement disclosures?

Donohoe, Michael P.; McGill, Gary A.; Outslay, Edmund - In: National tax journal 65 (2012) 4, pp. 961-984

Persistent link: https://www.econbiz.de/10009680336