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Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates
12 references·16 citing·30 second hop
Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates (1997)Global organizations and taxes: An analys…Cross-Jurisdictional Income Shifting and Earnings Valuation (1998)Cross-Jurisdictional Income S…Taxes and Transfer Pricing: Income Shifting and the Volume of Intrafirm Transfers (1996)Taxes and Transfer Pricing: I…The Effects of Taxation on Multinational Corporations (1995)The Effects of Taxation on Mu…The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions (1993)The Impact of U.S. Tax Law Re…Studies in International Taxation (1993)Studies in International Taxa…Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes (1993)Geographic Income Shifting by…Taxes and Business Strategy. (1992)Taxes and Business Strategy.Foreign Tax Credit Limitations and Preferred Stock Issuances (1992)Foreign Tax Credit Limitation…Income Shifting in U.S. Multinational Corporations (1991)Income Shifting in U.S. Multi…Taxation in the global economy (1990)Taxation in the global economyTaxation in the Global Economy (1990)Taxation in the Global EconomyMultinational Financial Management. (1983)Multinational Financial Manag…Corporate Debt and Taxes (2022)Corporate Debt and TaxesOperating Profit and Net Profit: Measurements of Profitability (2020)Operating Profit and Net Prof…The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance (2019)The Economic Effects of Speci…R&D and the Rising Foreign Profitability of U.S. Multinational Corporations (2019)R&D and the Rising Foreign Pr…Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms (2015)Income Shifting Incentives an…Determinants of tax haven utilization: evidence from A ustralian firms (2014)Determinants of tax haven uti…Corporate Taxes and Internal Borrowing within Multinational Firms (2014)Corporate Taxes and Internal …The Debt-Equity Tax Bias: Consequences and Solutions (2013)The Debt-Equity Tax Bias: Con…Tax strategy control: The case of transfer pricing tax risk management (2013)Tax strategy control: The cas…The Indirect Side of Direct Investment: Multinational Company Finance and Taxation (2010)The Indirect Side of Direct I…Overhead cost allocation changes in a transfer pricing tax compliant multinational enterprise (2010)Overhead cost allocation chan…Local tax rebates, corporate tax burdens, and firm migration: Evidence from China (2007)Local tax rebates, corporate …Corporate Strategy Formulation and Taxation: Evidence from UK Firms* (2007)Corporate Strategy Formulatio…Taxes and the Financial Structure of German Inward FDI (2005)Taxes and the Financial Struc…Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers (1999)Managing Annual Accounting Re…An Evaluation of Alternative Measures of Corporate Tax Rates (1999)An Evaluation of Alternative …Taxes and Business Strategy: A Planning Approach (1991)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Accounting earnings and top executive compensation (1993)Why Do Firms Hold so Much Cash? A Tax-Based Explanation (2005)Transfer Pricing by U.S.-Based Multinational Firms (2006)Fiscal Paradise: Foreign Tax Havens and American Business (1994)Foreign direct investment in a world of multiple taxes (2003)Enhancing Market Valuation of ESG Performance: Is Integrated Reporting Keeping its Promise? (2016)The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Schemes (1996)State and provincial corporate tax planning: income shifting and sales apportionment factor management (1998)The effectiveness of tax incentives in attracting investment: panel data evidence from the CFA Franc zone (2010)Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation (2005)Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States (2012)Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms (2013)Interactions between domestic and foreign investment (1992)The costs of shared ownership: Evidence from international joint ventures (2004)The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors (2012)Shareholder Benefits from Corporate International Diversification (1984)Comparative Business Failures of Foreign-Controlled Firms in the United States (1991)The Exchange-Rate Risk Exposure of Asset Returns (1997)Nonfinancial disclosures across Anglo-American countries (2001)Corporate Nonfinancial Disclosure Practices and Financial Analyst Forecast Ability Across Three European Countries (2003)Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions (2010)The determinants of tax haven FDI (2015)What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes (2020)Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management (2004)Transfer Pricing: Strategies, Practices, and Tax Minimization (2013)The Economic Effects of the Tax Reform Act of 1986 (1997)What Happens When You Tax the Rich? Evidence from Executive Compensation (2000)Inside Debt and the Design of Corporate Debt Contracts (2013)
this work references cited by second hop

References

  • 1983Multinational Financial Management.486 cited
  • 1998Cross-Jurisdictional Income Shifting and Earnings Valuation296 cited
  • 1993Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes278 cited
  • 1992Taxes and Business Strategy.232 cited
  • 1993The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions223 cited
  • 1990Taxation in the global economy194 cited
  • 1996Taxes and Transfer Pricing: Income Shifting and the Volume of Intrafirm Transfers192 cited
  • 1991Income Shifting in U.S. Multinational Corporations171 cited
  • 1990Taxation in the Global Economy143 cited
  • 1993Studies in International Taxation120 cited
  • 1995The Effects of Taxation on Multinational Corporations114 cited
  • 1992Foreign Tax Credit Limitations and Preferred Stock Issuances95 cited

Cited by

  • 2007Local tax rebates, corporate tax burdens, and firm migration: Evidence from China83 cited
  • 1999An Evaluation of Alternative Measures of Corporate Tax Rates83 cited
  • 2013Tax strategy control: The case of transfer pricing tax risk management79 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2005Taxes and the Financial Structure of German Inward FDI75 cited
  • 2014Corporate Taxes and Internal Borrowing within Multinational Firms49 cited
  • 2015Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms47 cited
  • 2010Overhead cost allocation changes in a transfer pricing tax compliant multinational enterprise42 cited
  • 2010The Indirect Side of Direct Investment: Multinational Company Finance and Taxation42 cited
  • 2019R&D and the Rising Foreign Profitability of U.S. Multinational Corporations41 cited
  • 2019The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance40 cited
  • 2014Determinants of tax haven utilization: evidence from A ustralian firms40 cited
  • 1999Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers38 cited
  • 2013The Debt-Equity Tax Bias: Consequences and Solutions35 cited
  • 2007Corporate Strategy Formulation and Taxation: Evidence from UK Firms*33 cited
  • 2022Corporate Debt and Taxes32 cited
  • 2020Operating Profit and Net Profit: Measurements of Profitability31 cited