Real Effects of International Tax Planning: Evidence from Domestic Acquisitions

• المؤلفون الرئيسيون: CHOW, Travis, KLASSEN, Kenneth
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2014
• الموضوعات: Tax Planning; Tax Havens; Mergers and Acquisitions; Accounting; Taxation
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/1440

We examine whether and how the tax haven subsidiary profiles of U.S. acquirers and targets affect M&A pairing. Using disclosed material subsidiary data, we develop two measures of tax haven subsidiary relatedness between the acquirer and its target. Examining the associations of these measures w...