Výsledky vyhledávání - "Indefinitely reinvested foreign earnings"

Kniha

Announcing the Repatriation of Indefinitely Reinvested Earnings

Autor: Krieg, Kimberly S.

Publikováno v: Advances in Taxation

Externí odkaz: http://www.emeraldinsight.com/doi/10.1108/S1058-749720210000029002

Dissertation/ Thesis

What is the cost of the APB 23 assertion? indefinitely reinvested foreign earnings, investment profitability, and financial reporting incentives

Autor: Song, Jane (Zhiyan)

Publikováno v: Theses and Dissertations.

In December 2017, Congress enacted the Tax Cut and Jobs Act (TCJA), which transitioned the U.S. to a quasi-territorial tax system and reduced incentives for U.S. multinational firms to invest overseas. Although prior studies find that the U.S. repatr

Externí odkaz: https://ir.uiowa.edu/etd/6503
https://ir.uiowa.edu/cgi/viewcontent.cgi?article=8003&context=etd

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