Overseas earnings disclosures post-AJCA repatriation holiday
نویسندگان
چکیده
منابع مشابه
Examining Investor Expectations Concerning Tax Savings on the Repatriations of Foreign Earnings under the American Jobs Creation Act of 2004
The American Jobs Creation Act of 2004 was signed into law on October 22, 2004. One of the most significant aspects of this legislation is a temporary tax holiday for dividend repatriations from foreign subsidiaries. U.S. multinational corporations may elect during a one-year window to deduct 85 percent of extraordinary cash dividends received from foreign subsidiaries. In this study, we model ...
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The 2004 American Jobs Creation Act (AJCA or the Act) sought to encourage U.S. companies to repatriate foreign earnings and invest them domestically in an effort to increase capital spending and employment. This investigation looks at how the two tax provisions in AJCA, i.e., the repatriation tax holiday and the domestic production activities deduction (DPAD), affected domestic investment and p...
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ژورنال
عنوان ژورنال: Applied Economics: Systematic Research
سال: 2017
ISSN: 1822-7996,2335-8742
DOI: 10.7220/aesr.2335.8742.2017.11.2.2