Lessons the United States Can Learn from Other Countries’ Territorial Systems for Taxing Income of Multinational Corporations-Reference-Cited by-同舟云学术

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Lessons the United States Can Learn from Other Countries’ Territorial Systems for Taxing Income of Multinational Corporations

Published:2015 Issue: Volume: Page:
ISSN:1556-5068
Container-title:SSRN Electronic Journal
language:en
Short-container-title:SSRN Journal

Author:

Altshuler Rosanne,Shay Stephen E.,Toder Eric J.

Publisher

Elsevier BV

Reference29 articles.

1. Capital Income Taxation and Progressivity in a Global Economy;Rosanne Altshuler;Virginia Tax Review,2010

2. A Comparative Perspective on the US Controlled Foreign Corporation Rules;Brian J Arnold;Tax Law Review,2012

3. Special Report: How a German Tech Giant Trims Its US Tax Bill;Tom Bergin;Reuters,2013

4. Runaway REIT Train? Impact of Recent IRS Rulings;Peter Boos;Tax Notes,2014

Cited by 9 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Geographic distance and tax fundamentals: An empirical analysis of location choice of Japanese firms’ outbound mergers and acquisitions;Journal of Corporate Accounting & Finance;2023-06-15

2. Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals;SSRN Electronic Journal;2019

3. Profit Shifting & Controlled Foreign Corporation Rules the Thin Bridge between Corporate Tax Systems;SSRN Electronic Journal;2018

4. The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan;Journal of Public Economics;2017-09

5. Lowering the Marginal Corporate Tax Rate: Why the Debate?;Economic Affairs;2017-06

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