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This paper examines the effects of the Tax Reform Act of 1986 on the international location decisions of U.S. financial services firms. The Act included rule changes that made it substantially more difficult for U.S. firms to defer U.S. taxes on overseas financial services income held in low-tax...
Persistent link: https://www.econbiz.de/10011576879
This paper examines the effects of the Tax Reform Act of 1986 on the international location decisions of U.S. financial services firms. The Act included rule changes that made it substantially more difficult for U.S. firms to defer U.S. taxes on overseas financial services income held in low-tax...
Persistent link: https://www.econbiz.de/10005800337
worldwide corporation. We use firm level data for U.S. multinational corporations to test for the importance of these …
Persistent link: https://www.econbiz.de/10010334294
The previous literature on multinational financial policy has, for the most part, been restricted to the choice between …
Persistent link: https://www.econbiz.de/10010334302
worldwide corporation. We use firm level data for U.S. multinational corporations to test for the importance of these …
Persistent link: https://www.econbiz.de/10011576600
The previous literature on multinational financial policy has, for the most part, been restricted to the choice between …
Persistent link: https://www.econbiz.de/10011576755
The previous literature on multinational financial policy has, for the most part, been restricted to the choice between …
Persistent link: https://www.econbiz.de/10005800318
worldwide corporation. We use firm level data for U.S. multinational corporations to test for the importance of these …
Persistent link: https://www.econbiz.de/10005800382
The U.S. tax code allows multinational corporations to credit tax payments made to foreign treasuries against domestic …
Persistent link: https://www.econbiz.de/10005839083
-consolidated basis according to the distribution of gross income or assets. After 1986, a U.S. multinational is required to allocate …
Persistent link: https://www.econbiz.de/10005800351