Browsing Accounting and Finance by Author "Klassen, Kenneth"
Now showing items 1-1 of 1
-
Unprofitable Affiliates and Income Shifting Behavior
De Simone, Lisa; Klassen, Kenneth; Seidman, Jeri K. (American Accounting Association, 2017-05)Income shifting from high-tax to low-tax jurisdictions is considered a primary method of reducing worldwide tax burdens of multinational firms. Current losses also affect income shifting incentives. We extend prior approaches ...