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Corporate tax havens and shareholder value

Bennedsen, Morten; Zeume, Stefan - 2015 - June 2015 revision

Persistent link: https://www.econbiz.de/10011285347

Economic effects of regional tax havens

Desai, Mihir A.; Foley, C. Fritz; Hines, James R. - 2004

Persistent link: https://www.econbiz.de/10002346366

Economic effects of regional tax havens

Desai, Mihir A. (contributor); Foley, C. Fritz (contributor) - 2004

Persistent link: https://www.econbiz.de/10003084352

Intangible Assets, Corporate Taxes and the Relocation of Pharmaceutical Establishments : The case of Puerto Rico

Feliciano, Zadia Maria; Chen, Meng-ting - National Bureau of Economic Research - 2021

Puerto Rico operated as a tax haven under U.S. Internal Revenue Code (IRC) Section 936. Firms in the pharmaceutical industry accounted for approximately 50% of tax credits awarded and 20% of employment under the program. The U.S. Congress eliminated the tax exemption program in 2006, creating a...

Persistent link: https://www.econbiz.de/10012599397

Kapitalflüsse in die USA entlarven Steueroasen

Hentze, Tobias; Jung, Markos - In: IW-Kurzberichte (2018) 45

Ein halbes Jahr nach Inkrafttreten der Steuerreform in den USA sind erste Auswirkungen in den Statistiken zu beobachten …-Dollar vom Ausland zurück in die USA. Vorne mit dabei sind die Niederlande und die Schweiz, wo der US-Bestand an …

Persistent link: https://www.econbiz.de/10011880817