Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Taxation of International Investment and Accounting Valuation*

12 references·14 citing·47 second hop

FromToDepth

this work references cited by second hop

References

1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
1991Taxes and Business Strategy: A Planning Approach920 cited
1970TAXES, MARKET VALUATION AND CORPORATE FINANCIAL POLICY796 cited
1985Tax policy and foreign direct investment372 cited
2011Financial Accounting Standards Board (FASB)342 cited
2002Repatriation taxes, repatriation strategies and multinational financial policy297 cited
2009Bringing It Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings Under the American Jobs Creation Act of 2004254 cited
2004Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management187 cited
1997The Valuation of Deferred Taxes*173 cited
2006Why do firms hold so much cash? A tax-based explanation103 cited
1994Credit and deferral as international investment incentives82 cited
1996Anti-tax-avoidance provisions and the size of foreign direct investment80 cited

Cited by

2014Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings55 cited
2012How Do Cross-Country Differences in Corporate Tax Rates Affect Firm Value?53 cited
2018

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

Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-Level Investment Efficiency

47 cited

2020(Un)intended consequences? The impact of the 2017 tax cuts and jobs act on shareholder wealth46 cited

2008Taxes and Financial Assets: Valuing Permanently Reinvested Foreign Earnings43 cited

2014A Model of Multinational Income Shifting and an Application to Tax Planning with E-Commerce42 cited

2017The relation among trapped cash, permanently reinvested earnings, and foreign cash41 cited

2012Where in the World are 'Permanently Reinvested' Foreign Earnings?41 cited

2016Repatriation Tax Costs and U.S. Multinational Companies' Shareholder Payouts40 cited

2017Does U.S. foreign earnings lockout advantage foreign acquirers?38 cited

2011Do Debt Constraints Influence Firms' Sensitivity to a Temporary Tax Holiday on Repatriations?37 cited

2008The Usefulness of Disclosures of Untaxed Foreign Earnings in Firm Valuation26 cited

2022U.S. Multinational Companies’ Payout and Investment Decisions in Response to International Tax Provisions of the Tax Cuts and Jobs Act of 201720 cited

2012Permanently Reinvested Earnings and the Profitability of Foreign Cash Acquisitions20 cited