Financial reporting versus tax incentives and repatriation under the 2004 tax holiday
Michaele Morrow and Robert C. Ricketts
| Year of publication: |
2014
|
|---|---|
| Authors: | Morrow, Michaele ; Ricketts, Robert C. |
| Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 36.2014, 1, p. 63-87
|
| Subject: | American Jobs Creation Act | repatriation tax | tax holiday | permanently reinvested foreign earnings | financial reporting incentives | tax incentives | earnings management | Steuervergünstigung | Tax incentive | Multinationales Unternehmen | Transnational corporation | Bilanzpolitik | Accounting policy | Körperschaftsteuer | Corporate income tax | Dividende | Dividend | Ausländische Tochtergesellschaft | Foreign subsidiary |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010366804