U.S. multinational corporations' income shifting incentives and share repurchases : evidence across differential taxation systems
Baban Eulaiwi, Fatmah Saeed Alghamdi, Ahmed Al-Hadi, Lien Duong, Grantley Taylor
| Year of publication: |
2024
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|---|---|
| Authors: | Eulaiwi, Baban ; Alghamdi, Fatmah Saeed ; Al-Hadi, Ahmed ; Duong, Lien ; Taylor, Grantley |
| Published in: |
Global finance journal. - Amsterdam [u.a.] : Elsevier Science, ISSN 1044-0283, ZDB-ID 2027996-6. - Vol. 60.2024, Art.-No. 100966, p. 1-21
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| Subject: | Advance pricing agreement | Income shifting | Repatriation costs | Share repurchases | US multinational corporations | Multinationales Unternehmen | Transnational corporation | USA | United States | Aktienrückkauf | Share repurchase | Gewinnverlagerung | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Verrechnungspreis | Transfer pricing | Steuervermeidung | Tax avoidance | Steuersystem | Tax system |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.gfj.2024.100966 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014545334