Search Results - subject:"Repatriation."

Are earnings repatriation elections under the 2004 American Jobs Creation Act influenced by APB 23 declarations?

Billings, B. Anthony; Kim, Chansog; Lee, Cheol - In: Advances in taxation 26 (2019), pp. 1-32

Persistent link: https://www.econbiz.de/10012225601

The U.S. “2017 Tax Cuts & Jobs Act” introduces a significant data error in corporate net cash flow

Fish, Laurel J.; Halcoussis, Dennis; Phillips, G. Michael - In: Journal of economic and social measurement 44 (2019) 1, pp. 19-24

Persistent link: https://www.econbiz.de/10012307885

Responses of US multinational firms to a temporary repatriation tax holiday: A literature review and synthesis

Dong, Qi Flora; Cao, Yiting; Zhao, Xin; Deshmukh, Ashutosh - In: Journal of Accounting Literature 43 (2019) 1, pp. 108-123

The effect of tax policy on the repatriation of foreign earnings is a topic of ongoing discussion among policymakers … removed repatriation tax. This paper synthesizes the academic literature examining US multinational firms’ responses to the … repatriation tax holiday initiated by the 2004 American Jobs Creation Act (AJCA), which temporarily reduced the tax on the …

Persistent link: https://www.econbiz.de/10014839751

Immigrants: A Study Case for N. Greece

Vlachadi, Maria; Telaki, Arhontia - In: Eurasian Journal of Social Sciences 2 (2014) 1, pp. 30-37

It is a fact that the phenomenon of immigration constitutes, during the last years, the view of a new social and economic reality for the societies of most western European countries. Greece has received for the first time, during the 1990s, thousands of economic immigrants who appear not only...

Persistent link: https://www.econbiz.de/10010774732

Repatriation of Debt in the Euro Crisis: Evidence for the Secondary Market Theory

Sauré, Philip Ulrich; Brutti, Filippo - Schweizerische Nationalbank (SNB) - 2014

The Euro Crisis has stopped the process of the European financial integration and triggered a strong repatriation of …-border portfolio allocation. Three empirical regularities stand out: i) repatriation of debt occurred mainly in crisis countries; ii …) repatriation affected mainly public debt; iii) public debt of crisis countries was reallocated to politically influential countries …

Persistent link: https://www.econbiz.de/10010895108

Effects of territorial and worldwide corporation tax systems on outbound M&As

Feld, Lars P.; Ruf, Martin; Scheuering, Uwe; Schreiber, … - 2013

Repatriation taxes reduce the competitiveness of multinational firms from tax credit countries when bidding for targets … the magnitude of these effects. The abolishment of repatriation taxes in Japan and in the U.K. in 2009 has increased the …

Persistent link: https://www.econbiz.de/10010327211