Similar Search Results

Income shifting incentives and tax haven utilization : evidence from multinational U.S. firms

Richardson, Grant; Taylor, Grantley - In: The international journal of accounting : TIJA 50 (2015) 4, pp. 458-485

Persistent link: https://www.econbiz.de/10011419348

The relationship between tax uncertainty and trade credit : firm-level evidence from the United States

Tosun, Mehmet Serkan; Yildiz, Serhat - In: Applied economics 54 (2022) 15, pp. 1742-1758

Persistent link: https://www.econbiz.de/10012875641

Taxation issues relating to captive insurance companies

Skaar, Arvid Aage - 1998

Persistent link: https://www.econbiz.de/10001378125

US-Consolidated Tax Return als Vorbild für eine Gruppenbesteuerung in der EU?

Fülbier, Rolf Uwe; Pferdehirt, Henrik - In: Der Betrieb 59 (2006) 4, pp. 175-181

Persistent link: https://www.econbiz.de/10003267158

Corporate tax shelters in a global economy : why they are a problem and what we can do about it

Shaviro, Daniel N. - 2004

Persistent link: https://www.econbiz.de/10002225921

How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit

Garrett, Daniel G. - 2019

Why do some firms adopt certain tax havens and how sensitive is the demand for tax havens? We address these questions by studying how the repeal of Section 936 tax credits affected firms with affiliates in Puerto Rico. We first describe the characteristics of US multinationals that were exposed...

Persistent link: https://www.econbiz.de/10012479472