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Full-Text Articles in Taxation
Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa
Investor Valuations Of Japan's Adoption Of A Territorial Tax Regime: Quantifying The Direct And Competitive Effects Of International Tax Reform, Sebastien J. Bradley, Estelle Dauchy, Makoto Hasegawa
Sebastien J Bradley
Round-Tripping Of Domestic Profits Under The American Jobs Creation Act Of 2004, Sebastien J. Bradley
Round-Tripping Of Domestic Profits Under The American Jobs Creation Act Of 2004, Sebastien J. Bradley
Sebastien J Bradley
Investor Responses To Dividends Received Deductions: Rewarding Multinational Tax Avoidance?, Sebastien J. Bradley
Investor Responses To Dividends Received Deductions: Rewarding Multinational Tax Avoidance?, Sebastien J. Bradley
Sebastien J Bradley
Central to the debate over U.S. international tax reform is understanding how multinational tax avoidance behavior might respond to a reduction in taxes on repatriated foreign-source earnings. Beginning in early 2009, several attempts have been made to re-institute a temporary 85 percent dividends received deduction that would have reduced such taxes for U.S. multinational corporations. Despite an intense lobbying effort, the measure was ultimately cast aside in late 2011, temporarily yielding to the criticism, in part, that the original such provision enacted under the American Jobs Creation Act of 2004 offered a generous reward for international tax avoidance. Exploiting the …