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Dividends and profits : some unsubtle foreign influences
Hines, James R. - 1991
Persistent link: https://www.econbiz.de/10000816432
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Dividends and profits : some unsubtle foreign influences
Hines, James R. - In: The journal of finance : the journal of the American … 51 (1996) 2, pp. 661-687
Persistent link: https://www.econbiz.de/10001205887
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Dividends and Profits : Some Unsubtle Foreign Influences
Hines Jr., James R. - 2010
evaluates the effect of foreign earnings on dividend payments by American corporations. The results suggest that the effect may …
Persistent link: https://www.econbiz.de/10013138251
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Dividends and Profits : Some Unsubtle Foreign Influences
Hines, James R, Jr - 1991
evaluates the effect of foreign earnings on dividend payments by American corporations. The results suggest that the effect may …
Persistent link: https://www.econbiz.de/10012475275
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Enacting dividend exemption and tax revenue
Grubert, Harry - In: National tax journal 54 (2001) 4, pp. 811-827
Persistent link: https://www.econbiz.de/10001645643
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Zur Durchsetzung der Einmalbesteuerung deutscher Körperschaftsgewinne : Strategien zur Vermeidung der im deutschen Körperschaftsteuersystem angelegten Benachteiligung ausländischer...
Seiler, Hans-Werner - 2000
Die Anrechnung der Körperschaftsteuer auf die Einkommensteuer wird im deutschen Vollanrechnungssystem nur den unbeschränkt steuerpflichtigen Steuerinländern gewährt. Der Anrechnungsausschluß für die übrigen Steuerpflichtigen kann aber umgangen werden. Das sogenannte Dividendenstripping...
Persistent link: https://www.econbiz.de/10011964347
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Die verdeckte Gewinnausschüttung im europäischen Konzern
Sturm, Wolfgang - 1994
Persistent link: https://www.econbiz.de/10013431016
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Switching from worldwide to territorial taxation : empirical evidence of FDI effects
Büttner, Thiess; Holzmann, Carolin - 2019
This paper explores empirically whether and how FDI is affected if multinationals' home countries change taxation of foreign earnings by switching from worldwide to territorial taxation. Our analysis employs data for German inbound FDI based on the ultimate investing country concept. We use a...
Persistent link: https://www.econbiz.de/10011958845
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A comparative analysis of inflation-adjusted and historical cost accounting information : implications for the value relevance of corporate reports
Ebiaghan, Orits Frank - In: Trends economics and management 13 (2019) 33, pp. 35-50
Purpose of the article: This study investigates the effect of historical cost accounting on the reported profit of a … and dividend as the independent variables while reported profits both at historical and current cost of the firm served as …, the effect of historical cost accounting on the reported profit of a company during period of inflation. Findings: The …
Persistent link: https://www.econbiz.de/10012106597