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THE CONSEQUENCES OF THE TAX CUT AND JOBS ACT’S INTERNATIONAL PROVISIONS

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References

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2010Relocation of headquarters and international taxation170 cited

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2017

Patent boxes design, patents location, and local R&D

157 cited

2010BARRIERS TO MOBILITY: THE LOCKOUT EFFECT OF U.S. TAXATION OF WORLDWIDE CORPORATE PROFITS86 cited

Cited by

2022U.S. Multinational Companies’ Payout and Investment Decisions in Response to International Tax Provisions of the Tax Cuts and Jobs Act of 201720 cited
2019THE GEOMETRY OF INTERNATIONAL TAX PLANNING AFTER THE TAX CUTS AND JOBS ACT20 cited
2020CORPORATE BEHAVIORAL RESPONSES TO THE TCJA FOR TAX YEARS 2017–201815 cited
2023“Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?15 cited