Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Mollie E. Mathis"'
Publikováno v:
Journal of the American Taxation Association. 45:35-61
The Tax Cuts and Jobs Act of 2017 (TCJA) dramatically changed U.S. taxation of foreign earnings for U.S. multinational companies (MNCs). Specifically, the TCJA required taxation of existing unremitted foreign earnings through a deemed repatriation an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7d58a028cfccea8750857190ab393340
https://doi.org/10.2308/jata-2020-037
https://doi.org/10.2308/jata-2020-037
Publikováno v:
Review of Accounting Studies. 27:1457-1492
We examine whether repatriation tax liabilities affect bond pricing using four settings: (1) pricing on a new bond issuance, (2) pricing changes around the American Jobs Creation Act of 2004 (AJCA), (3) pricing changes around the 2016 US election, an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::782af908b9f810b0b8862808fc85dceb
https://doi.org/10.1007/s11142-021-09632-6
https://doi.org/10.1007/s11142-021-09632-6
Publikováno v:
Issues in Accounting Education. 36:91-102
This case requires students to take a multi-year tax-planning perspective for an S Corporation owner-employee. The case emphasizes the Internal Revenue Code (IRC) §199A deduction (qualified business income (QBI) deduction, created by 2017 Tax Cuts a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e97cd9aac62029e5769795b1866f70a3
https://doi.org/10.2308/issues-19-059
https://doi.org/10.2308/issues-19-059
Autor:
Kerry K. Inger, Mollie E. Mathis
Publikováno v:
Issues in Accounting Education. 36:57-64
This tax research case introduces students to virtual currency taxation issues, which are increasingly important in the global economy. The setting provides an overarching story with three inter-related taxpayers and a variety of transactions—miner
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8de1be19f99a0fb75e55afb1cf49381f
https://doi.org/10.2308/issues-19-061
https://doi.org/10.2308/issues-19-061
Autor:
Mollie E. Mathis
Publikováno v:
Journal of the American Taxation Association. 42:85-115
Krull (2004) finds evidence that firms manage earnings through the permanently reinvested earnings (PRE) designation using the backing-out methodology. However, Lim and Lustgarten (2002) demonstrate that studies using the backing-out methodology may
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1d5855a3b584afb63386dac92d5d8140
https://doi.org/10.2308/jata-18-009
https://doi.org/10.2308/jata-18-009
Publikováno v:
Journal of the American Taxation Association. 42:29-56
As the U.S. dollar (USD) strengthens relative to foreign currencies, the USD value of foreign subsidiary-to-parent dividends decreases, and the foreign tax credit remains anchored at a blended rate. During periods of USD strength, this asymmetry lowe
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::737477d827ea26d88edb62d6baa599bf
https://doi.org/10.2308/atax-52606
https://doi.org/10.2308/atax-52606
Publikováno v:
SSRN Electronic Journal.
The Tax Cuts and Jobs Act of 2017 (TCJA) reduces U.S. multinational companies’ (MNC) internal capital market frictions related to repatriation costs by decreasing costs to access internal capital (i.e., foreign cash). This study examines MNCs’ re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::000e4958bb2ca0bd21741814e5484ded
https://doi.org/10.2139/ssrn.3818149
https://doi.org/10.2139/ssrn.3818149
Publikováno v:
SSRN Electronic Journal.
The Tax Cuts and Jobs Act of 2017 (TCJA) eliminated disincentives for U.S. multinational corporations (MNCs) to repatriate foreign subsidiaries’ earnings, but the TCJA included additional provisions that will impact U.S. firms’ acquisition decisi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e8a7d39390610d53bc904d39d3b3d5b2
https://doi.org/10.2139/ssrn.3600978
https://doi.org/10.2139/ssrn.3600978