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The U.S. state experience under formulary apportionment : are there lessons for international reform?

Clausing, Kimberly A. - In: National tax journal 69 (2016) 2, pp. 353-385

Persistent link: https://www.econbiz.de/10011590597

Foreign taxes and the growing share of U.S. multinational company income abroad : profits, not sales, are being globalized

Grubert, Harry - 2012

Persistent link: https://www.econbiz.de/10012800598

R&D and the rising foreign profitability of U.S. multinational corporations

De Simone, Lisa; Huang, Jing; Krull, Linda K. - In: The accounting review : a publication of the American … 95 (2020) 3, pp. 177-204

Persistent link: https://www.econbiz.de/10012254227

An overview of academic tax accounting research drawing on U.S. multinational taxation

Shevlin, Terry - In: Journal of international accounting research 19 (2020) 3, pp. 9-17

Persistent link: https://www.econbiz.de/10012504836

The effect of profit shifting on the corporate tax base in the United States and beyond

Clausing, Kimberly A. - In: National tax journal 69 (2016) 4, pp. 905-934

Persistent link: https://www.econbiz.de/10011620377

Did the tax cuts and jobs act reduce profit shifting by US multinational companies?

Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - 2022

Persistent link: https://www.econbiz.de/10013341814

MNC dividends, tax holidays and the burden of the repatriation tax : recent evidence

Grubert, Harry - 2009

Persistent link: https://www.econbiz.de/10003943612

Is US multinational intra-firm dividend policy influenced by capital market incentives?

Blouin, Jennifer L.; Krull, Linda K.; Robinson, Leslie - 2009 - Rev.

Persistent link: https://www.econbiz.de/10003971910

Foreign taxes and the growing share of U.S. multinational company income abroad : profits, not sales, are being globalized

Grubert, Harry - In: National tax journal 65 (2012) 2, pp. 247-281

Persistent link: https://www.econbiz.de/10009582453

Do US Firms Pay Less Tax than Their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials

Overesch, Michael - 2018

Using pairs of similar US and European firms listed on the S&P500 or StoxxEurope600, we examine effective tax differentials between US multinational corporations (MNCs) and their European peers. We show that statutory tax rates and profit shifting opportunities are important determinants of...

Persistent link: https://www.econbiz.de/10012918059