Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates
- 1 December 1997
- journal article
- Published by Elsevier in Journal of Accounting and Economics
- Vol. 24 (2) , 151-173
- https://doi.org/10.1016/s0165-4101(98)00004-4
Abstract
No abstract availableKeywords
This publication has 6 references indexed in Scilit:
- Cross-Jurisdictional Income Shifting and Earnings ValuationJournal of Accounting Research, 1998
- Taxes and Transfer Pricing: Income Shifting and the Volume of Intrafirm TransfersJournal of Accounting Research, 1996
- Taxes, Technology Transfer, and the R&D Activities of Multinational FirmsPublished by National Bureau of Economic Research ,1994
- Geographic Income Shifting by Multinational Corporations in Response to Tax Rate ChangesJournal of Accounting Research, 1993
- The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting DecisionsJournal of Accounting Research, 1993
- Foreign Tax Credit Limitations and Preferred Stock IssuancesJournal of Accounting Research, 1992