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Where Will They Go if We Go Territorial? Dividend Exemption and the Location Decisions of U.S. Multinational Corporations

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References

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Cited by

2017The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan48 cited
2015International taxation and corporate strategy: evidence from British overseas business, circa 1900–196538 cited
2005Tax Holidays (and Other Escapes) in the American Jobs Creation Act29 cited
2007US Taxation of Foreign Income25 cited
2001Repatriation Taxes and Dividend Distortions25 cited
2005Comment on Desai and Hines, "Old Rules and New Realities: Corporate Tax Policy in a Global Setting"18 cited
2013Territorial vs. Worldwide Corporate Taxation15 cited
2013TAX-HAVEN INCORPORATION FOR U.S.-HEADQUARTERED FIRMS: NO EXODUS YET15 cited
2019Shift happens: a comparison of the tax-motivated income shifting of multinationals in territorial and worldwide countries15 cited
2023The nationalization of the large-scale copper mines in Chile: successful investment or financial failure?14 cited
2006Moving to Territoriality? Implications for the United States and the Rest of the World14 cited