Real Effects of International Tax Planning: Evidence from Domestic Acquisitions

• Main Authors: CHOW, Travis, KLASSEN, Kenneth
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2014
• 主題: Tax Planning; Tax Havens; Mergers and Acquisitions; Accounting; Taxation
• 在線閱讀: 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...