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Foreign Tax Credit Limitations and Preferred Stock Issuances · Study

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ArticleForeign Tax Credit Limitations and Preferred Stock Issuances

Julie H. Collins1992

Article1992

Foreign Tax Credit Limitations and Preferred Stock Issuances

Julie H. Collins · Douglas A. Shackelford

95 citations·0/0 files stored·Journal of Accounting Research

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

Abstract

Preferred Stocks, Foreign Tax Credits, Tax Reform Act, Tax burden

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References

1991Taxes and Business Strategy: A Planning Approach 1990Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks

Cited by

1998Implicit Taxes in High Dividend Yield Stocks 2008Taxes and Corporate Finance 2003How Well Do Compustat NOL Data Identify Firms with U.S. Tax Return Loss Carryovers?1995The impact of ownership concentration on the trade-off between financial and tax reporting 1997Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates 2006A Review of Taxes and Corporate Finance 2002Chapter 28 International taxation 1994Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting

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Details

Year1992

Typearticle

Published1992-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations95

Files0 public / 0

ShelfCorporate Taxation and Avoidance

Identifiers

doi10.2307/2491196

openalex_workW1975101545

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