The Resource Do strong fences make strong neighbors?

Do strong fences make strong neighbors?

Label
Do strong fences make strong neighbors?
Title
Do strong fences make strong neighbors?
Creator
Subject
Language
  • eng
  • eng
Summary
Many features of U.S. tax policy towards multinational firms - including the governing principle of capital export neutrality, the byzantine system of expense allocation, and anti-inversion legislation - reflect the intuition that building "strong fences" around the United States advances American interests. This paper examines the interaction of a strong fences policy with the increasingly important global markets for corporate residence, corporate control and corporate equities. These markets provide opportunities for entrepreneurs, managers, and investors to circumvent a strong fences policy. The paper provides simple descriptive evidence of the growing importance of these markets and considers the implications for U.S. tax policy
Citation source
In: National tax journal. - Washington. - Vol. 63 (2010),
http://library.link/vocab/creatorName
  • Desai, M.A
  • Dharmapala, D
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • international taxation
  • merger
  • acquisition
  • foreign investment
Label
Do strong fences make strong neighbors?
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2010/K-N/NTJ/4_723-740.zip
Publication
Note
20111103

Library Locations

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      52.3736660 4.9336932
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