Olibe, Kingsley O.; Rezaee, Zabihollah - In: Review of Accounting and Finance 7 (2008) February, pp. 83-101
Purpose – The purpose of this paper is to examine the cross-sectional relation between the value of cross-border intrafirm transfers (CITs) and three dependent variables: return on investment (ROI), the US effective tax rate (ETRUS), and the global effective tax rate (ETRGL) to assess the...
