The initial effect of U.S. tax reform on foreign acquisitions
| Year of publication: |
2024
|
|---|---|
| Authors: | Amberger, Harald J. ; Robinson, Leslie |
| Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 29.2024, 2, p. 996-1038
|
| Subject: | FDII | GILTI | Investment | Mergers and acquisitions | Repatriation Tax | Tax Cuts and Jobs Act | Übernahme | Takeover | USA | United States | Multinationales Unternehmen | Transnational corporation | Steuerreform | Tax reform | Auslandsinvestition | Foreign investment | Steuerwirkung | Tax effects | Steuerpolitik | Tax policy | Wirkungsanalyse | Impact assessment | Steuersenkung | Tax cut | Unternehmensbesteuerung | Corporate taxation |
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