...Zero Deng; Logan B. Steele; Haimeng Teng ABSTRACT We examine how uncertainty affects U.S. multinational firms’ outbound income shifting. Based on the Joint Committee on Taxation (2010) Report, we contend that tax savings from income shifting are closely tied to sales and therefore expect...

... avoidance income shifting We investigate the extent to which the adoption of an intellectual property (IP) box affects firm-level innovative activity and tax benefits. We also compare domestic and multinational entities (MNEs) to understand which firms utilize and benefit from IP boxes...

... reviewers for helpful comments. Editor's note: Accepted by Connie D. Weaver. July 2017 April 2018 2019 intangible property cost-sharing arrangements income shifting transfer pricing commensurate with income standard This study investigates the use of a cost...

... aggressiveness tax sheltering income shifting Interest in corporate tax planning has accelerated in recent years as a combination of political, economic, and technological factors have fueled the public's focus on corporate decisions, including corporate tax behavior. Policymakers worldwide have...

...Kenneth J. Klassen; Stacie K. Laplante; Carla Carnaghan ABSTRACT: This manuscript develops an investment model that incorporates the joint consideration of income shifting by multinational parents to or from a foreign subsidiary and the decision to repatriate or reinvest foreign earnings...

..., parent and subsidiary companies are consolidated for financial reporting, but not for tax purposes. We take advantage of a unique disclosure in the tax footnotes of Chinese listed firms to examine income shifting among consolidated group members in response to these incentives. We find that intangible...