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Internal Ownership Structures of U.S. Multinational Firms · Study

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PreprintInternal Ownership Structures of U.S. Multinational Firms

Katharina Lewellen2013

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Preprintgreen2013

Internal Ownership Structures of U.S. Multinational Firms

Katharina Lewellen · Leslie A. Robinson

75 citations·0/0 files stored·SSRN Electronic Journal

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Corporate Taxation and Avoidance Corporate Finance and Governance International Business and FDI

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References

1998Law and Finance 1999Corporate Ownership Around the World 2006Do free trade agreements actually increase members' international trade?1996Law and Finance 1998Corporate Ownership Around the World 1999Theories of Tax Competition 1994Fiscal Paradise: Foreign Tax Havens and American Business 2000Hierarchies and the Organization of Knowledge in Production

Cited by

2022Sticky Power 2020The Wealth Defence Industry: A Large-scale Study on Accountancy Firms as Profit Shifting Facilitators 2018Tax treaties and foreign direct investment: a network approach 2014Tax avoidance with cross-border hybrid instruments 2017Financial Transparency to the Rescue: Effects of Country-by-Country Reporting in the EU Banking Sector on Tax Avoidance 2018A trade-off theory of ownership and capital structure 2019

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Details

Year2013

Typepreprint

Published2013-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations75

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.2139/ssrn.2273553

openalex_workW1593274413

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The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance

2020Group subsidiaries, tax minimization and offshore financial centres: Mapping organizational structures to establish the ‘in-betweener’ advantage