Results 231 to 240 of about 309,277 (264)

Taxable income differences between foreign and domestic controlled corporations in Norway

European Accounting Review, 2004
Studies mainly in the United States and United Kingdom have documented that foreign controlled corporations (FCCs) report significantly lower taxable income compared to domestic controlled corporations (DCCs). This taxable income differential has been partly attributed to income shifting by multinational corporations. Using a sample of 78,879 firm-year
John Christian Langli †, Shahrokh M. Saudagaran   +1 more
openaire   +1 more source

Profit Shifting & Controlled Foreign Corporation Rules the Thin Bridge between Corporate Tax Systems

SSRN Electronic Journal, 2018
At present, controlled foreign corporation (CFC) rules are one of the three main anti-tax avoidance laws in developed countries. This paper examines the different CFC rule settings in the OECD and additional countries to show their effects on profit shifting of multinational companies.
openaire   +1 more source

Foreign controlling shareholders and corporate investment

Journal of International Financial Markets, Institutions and Money, 2022
Anushka Agarwal, Neeru Chaudhry
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Foreign ownership restrictions and cross-border markets for corporate control

Journal of Multinational Financial Management, 2010
Abstract The paper investigates the link between host country laws restricting the ability of foreign bidders to conduct cross-border mergers and acquisitions (M&As) and the dynamics of domestic and foreign markets for corporate control. The results indicate that, as governments, especially governments of less wealthy, faster growing economies, relax
openaire   +1 more source

Controlled Foreign Company Legislation, Corporate Residence and Anti-Hybrid Arrangement Rules

Bulletin for International Taxation, 2014
An assumption of the OECD Base Erosion and Profit Shifting initiative is that a holistic approach should be adopted. This article suggests that the reshaping of controlled foreign company rules should be coordinated with changes to corporate tax residence and anti-hybrid arrangement rules.
openaire   +2 more sources

The transformative power of foreign direct investment in Ukraine’s market for corporate control

Journal of Contemporary Central and Eastern Europe, 2018
This article analyses the marketization of corporate control in Ukraine. To date, sceptical forecasts have identified Ukraine’s blurred EU accession perspective and the enduring volatility of its s...
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Controlled Foreign Corporations – Critical Aspects

Intertax, 1998
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Limits of State Control of Foreign Corporations

University of Pennsylvania Law Review and American Law Register, 1909
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Income taxation of foreign corporations controlled by U.S. persons

1977
Paul R. McDaniel, Hugh J. Ault
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Foreign Governments’ Response to Recent U.S. Tax Legislation Affecting Foreign-Controlled U. S.-Based Corporations

Journal of World Trade, 1992
Foaud K. AlNajjar, John R. McGowan, B. Anthony Billings   +2 more
openaire   +1 more source