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Academic Journal

Foreign Employment, Income Shifting, and Tax Uncertainty.

Subjects: *EMPLOYMENT in foreign countries; *INCOME shifting (Taxation); *EMPLOYEES

  • Source: Accounting Review. Mar2022, Vol. 97 Issue 2, p183-212. 30p. 3 Diagrams, 13 Charts.

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Academic Journal

A Comparison of the Tax-Motivated Income Shifting of Multinationals in Territorial and Worldwide Countries.

Subjects: *INCOME shifting (Taxation); *TAXATION of business enterprises; *TREND analysis in business

  • Source: Contemporary Accounting Research. Spring2016, Vol. 33 Issue 1, p7-43. 37p.

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Academic Journal

Tax and Nontax Incentives in Income Shifting: Evidence from Shadow Insurers.

Subjects: *INCOME shifting (Taxation); *TAX incentives; *BUSINESS insurance

  • Source: Accounting Review. Jul2020, Vol. 95 Issue 4, p219-262. 44p. 2 Diagrams, 11 Charts, 3 Graphs.

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Academic Journal

Implicit Corporate Taxes and Income Shifting.

Subjects: *INCOME shifting (Taxation); *CORPORATE taxes; *INCOME taxEUROPE

  • Source: Accounting Review. May2020, Vol. 95 Issue 3, p315-342. 28p. 11 Charts.

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Academic Journal

Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13.

Subjects: *TAX evasion; *INCOME shifting (Taxation); *INTERNATIONAL business enterprisesORGANISATION for Economic Co-operation & Development

  • Source: Journal of Accounting Research (John Wiley & Sons, Inc.). May2020, Vol. 58 Issue 2, p333-381. 49p. 1 Diagram, 11 Charts, 4 Graphs.

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Report

The Effect of Income-Shifting Aggressiveness on Corporate Investment.

Subjects: *INCOME shifting (Taxation); *INVESTMENT management; *TAX incentives

  • Source: Working Papers (Faculty) -- Stanford Graduate School of Business. Sep2019, p1-36. 41p.

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Report

The Effect of Income-shifting Aggressiveness on Corporate Investment.

Subjects: *INCOME shifting (Taxation); *CAPITAL investments; *TAX incentives

  • Source: Working Papers (Faculty) -- Stanford Graduate School of Business. Aug2018, preceding p1-42. 44p.

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Academic Journal

Using IRS data to identify income shifting to foreign affiliates.

Subjects: *INCOME shifting (Taxation); *CORPORATIONS; *INTERNATIONAL Financial Reporting StandardsUNITED States

  • Source: Review of Accounting Studies. Jun2019, Vol. 24 Issue 2, p694-730. 37p. 7 Charts, 2 Graphs.

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Academic Journal

Cross-Jurisdiction Income Shifting by U.S. Multinationals : Evidence from International Bond Offerings

Subjects: *INCOME shifting (Taxation); *TAXATION of international business enterprises; *TAXATION of bonds (Finance)

  • Source: Journal of Accounting Research (Wiley-Blackwell). Dec2001, Vol. 39 Issue 3, p643-662. 20p. 3 Charts.

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Academic Journal

Cross-Jurisdictional Income Shifting and Earnings Valuation.

Subjects: *INTERNATIONAL business enterprises; *INCOME shifting (Taxation); *FOREIGN investmentsUNITED States

  • Source: Journal of Accounting Research (Wiley-Blackwell). Autumn98, Vol. 36 Issue 2, p209-229. 21p. 4 Charts.

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  • 1-10 of  193 results for ""INCOME shifting (Taxation)""