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Structuring an Exemption System for Foreign Income of U.S. Corporations
6 references·1 citing·22 second hop
Structuring an Exemption System for Foreign Income of U.S. Corporations (2001)Structuring an Exemption System for Forei…The David R. Tillinghast Lecture: Taxing International Income: Inadequate Principles, Outdated Concepts, and Unsatisfactory Policies (2001)The David R. Tillinghast Lect…Taxing International Income - Inadequate Principles, Outdated Concepts, and Unsatisfactory Policy (2001)Taxing International Income -…Taxes and the division of foreign operating income among royalties, interest, dividends and retained earnings (1998)Taxes and the division of for…The "Original Intent" of U. S. International Taxation (1997)The "Original Intent" of U. S…The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications (1995)The compliance cost of taxing…Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Taxes, Tariffs and Transfer P…Enacting Dividend Exemption and Tax Revenue (2001)Enacting Dividend Exemption a…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Administrative and Compliance Costs of Taxation. (1990)THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM: A SECOND LOOK AFTER TAX REFORM (1992)The Income Tax Compliance Cost of Big Business (1996)Customs-related Transaction Costs, Firm Size and International Trade Intensity (2003)International Taxation of Permanent Establishments (2011)Tax Compliance Costs: A Review of Cost Burdens and Cost Structures (2014)Tax policy and foreign direct investment (1985)The Effect of Taxes on Investment and Income Shifting to Puerto Rico (1998)Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management (2004)The costs of shared ownership: Evidence from international joint ventures (2004)Going to Haven? Corporate Social Responsibility and Tax Avoidance (2016)From double tax avoidance to tax competition: Explaining the institutional trajectory of international tax governance (2010)THE IMPACT OF DOUBLE TAXATION TREATIES ON FOREIGN DIRECT INVESTMENT: EVIDENCE FROM LARGE DYADIC PANEL DATA (2010)Are We Heading towards a Corporate Tax System Fit for the 21stCentury? (2014)A Review of the Empirical Literature on FDI Determinants (2005)Do countries compete over corporate tax rates? (2007)Why do firms hold so much cash? A tax-based explanation (2007)From Double Tax Avoidance to Tax Competition: Explaining the Institutional Trajectory of International Tax Governance (2010)The OECD and the International Tax Regime: Persistence Pays Off (2013)International Tax Policy (2017)International Tax Coordination for a Second-Best World (Part II) (2010)
this work references cited by second hop

References

  • 1991Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making819 cited
  • 1998Taxes and the division of foreign operating income among royalties, interest, dividends and retained earnings202 cited
  • 1997The "Original Intent" of U. S. International Taxation129 cited
  • 2001Taxing International Income - Inadequate Principles, Outdated Concepts, and Unsatisfactory Policy54 cited
  • 1995The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications45 cited
  • 2001The David R. Tillinghast Lecture: Taxing International Income: Inadequate Principles, Outdated Concepts, and Unsatisfactory Policies28 cited

Cited by

  • 2001Enacting Dividend Exemption and Tax Revenue25 cited

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