Foreign holding companies and the US taxation of foreign earnings : evidence from the Tax Increase Prevention and Reconciliation Act of 2005
Frank Murphy
| Year of publication: |
2023
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|---|---|
| Authors: | Murphy, Frank |
| Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 40.2023, 1, p. 729-757
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| Subject: | corporate taxation | internal capital markets | international tax policy | subsidiary location decision | Multinationales Unternehmen | Transnational corporation | USA | United States | Unternehmensbesteuerung | Corporate taxation | Ausländische Tochtergesellschaft | Foreign subsidiary | Körperschaftsteuer | Corporate income tax | Kapitalmobilität | Capital mobility | Internationales Steuerrecht | International tax law | Doppelbesteuerung | Double taxation | Auslandsinvestition | Foreign investment | Kapitalertragsteuer | Capital income tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3846.12836 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014289099