The Resource Permanently reinvested earnings : priceless
Permanently reinvested earnings : priceless
Resource Information
The item Permanently reinvested earnings : priceless represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Permanently reinvested earnings : priceless represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the authors discuss the tax policy issues associated with repatriation under the American Jobs Creation Act of 2004, P.L. No. 108-357, 118 Stat. 1418 (2004) and conduct an extensive survey of the financial statements of the top 81 repatriating U.S. multinational corporations. Their findings suggest that the rate of repatriation by firms was extremely sensitive to the tax burden associated with repatriation, and the rate was further influenced by industry sector, and the amount of permanently reinvested earnings located in low-tax jurisdictions overseas. The results also evidence that firms repatriated qualifying dividends under section 965 of the Internal Revenue Code at an effective tax rate lower than the 5.25 percent initially discussed in literature, and suggest that the amount of permanently reinvested earnings and cash holdings by firms only increased after repatriation under the tax holiday
- Language
- eng
- Label
- Permanently reinvested earnings : priceless
- Title
- Permanently reinvested earnings : priceless
- Language
- eng
- Summary
- In this article, the authors discuss the tax policy issues associated with repatriation under the American Jobs Creation Act of 2004, P.L. No. 108-357, 118 Stat. 1418 (2004) and conduct an extensive survey of the financial statements of the top 81 repatriating U.S. multinational corporations. Their findings suggest that the rate of repatriation by firms was extremely sensitive to the tax burden associated with repatriation, and the rate was further influenced by industry sector, and the amount of permanently reinvested earnings located in low-tax jurisdictions overseas. The results also evidence that firms repatriated qualifying dividends under section 965 of the Internal Revenue Code at an effective tax rate lower than the 5.25 percent initially discussed in literature, and suggest that the amount of permanently reinvested earnings and cash holdings by firms only increased after repatriation under the tax holiday
- Citation source
- In: Australian tax forum. - Sydney. - Vol. 25 (2010),
- http://library.link/vocab/creatorName
-
- Mock, R.P
- Simon, A
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax policy
- CFC
- repatriation
- tax rate
- Label
- Permanently reinvested earnings : priceless
- Label
- Permanently reinvested earnings : priceless
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Permanently-reinvested-earnings-/Q_ioXMJg-wY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Permanently-reinvested-earnings-/Q_ioXMJg-wY/">Permanently reinvested earnings : priceless</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Permanently-reinvested-earnings-/Q_ioXMJg-wY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Permanently-reinvested-earnings-/Q_ioXMJg-wY/">Permanently reinvested earnings : priceless</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
