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Master's thesis of Business (Economics, Finance & Marketing): The prevalence and determinants of stateless income
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Thông tin tài liệu:
This research investigates the ‘stateless income’ tax strategies pursued by firms publicly listed in the United States. Stateless income strategies are employed by multinational corporations, American firms in particular, through a Double Irish Dutch Sandwich structure to reduce tax liabilities. By examining 700 listed U.S. firms over the period 2004-2013, this research finds that larger firms with higher levels of foreign income are more likely to adopt the Double Irish Dutch Sandwich structure.
Nội dung trích xuất từ tài liệu:
Master's thesis of Business (Economics, Finance & Marketing): The prevalence and determinants of stateless income
Nội dung trích xuất từ tài liệu:
Master's thesis of Business (Economics, Finance & Marketing): The prevalence and determinants of stateless income
Tìm kiếm theo từ khóa liên quan:
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