Sökning: "Corporate tax inversion"

Hittade 2 uppsatser innehållade orden Corporate tax inversion.

1. 1. Corporate Tax Inversions and Reputational Costs - A Study on Board-Level Patriotism and the Decision to Expatriate

   Master-uppsats, Lunds universitet/Nationalekonomiska institutionen

   Författare :Alexander Gjörup; Gustav Nilsson; [2016]
   Nyckelord :Tax Avoidance; Tax Inversion; Board Nationality; Reputational Costs; Under Sheltering Puzzle; Business and Economics;

   Sammanfattning : Corporate inversion is the procedure of reincorporating abroad for tax purposes to reduce the corporate income tax. The purpose of this paper is two-fold. First, we evaluate the shareholder value creation aspect of U.S. LÄS MER

3. 2. Corporate Tax Inversions and Shareholder Value Expectations

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Jenny Ahlén; Jessica Ahlén; [2014]
   Nyckelord :Corporate tax inversion; Expatriation; Tax domicile; Event study; Shareholder value;

   Sammanfattning : This paper aims to investigate the expected shareholder value effects of a corporate tax inversion where a U.S. multinational company re-domiciles to a lower tax-rate country via a merger deal, i.e. LÄS MER