메뉴 건너뛰기




Volumn 38, Issue 3, 2003, Pages 285-303

International income-shifting regulations: Empirical evidence from Australia and Canada

Author keywords

Australia; Canada; Income shifting

Indexed keywords


EID: 0041778325     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0020-7063(03)00044-X     Document Type: Article
Times cited : (8)

References (24)
  • 1
    • 0043259733 scopus 로고
    • Australian Financial Review. Various issues
    • Australian Financial Review. (1988). Various issues.
    • (1988)
  • 2
    • 0041756656 scopus 로고
    • Canada's administrative guidelines for multinational transactions: Information Circular No. 87-2
    • Boidman N. Canada's administrative guidelines for multinational transactions: Information Circular No. 87-2 Tax Executive 40 1 1987 35-56
    • (1987) Tax Executive , vol.40 , Issue.1 , pp. 35-56
    • Boidman, N.1
  • 3
    • 0043259731 scopus 로고
    • Related party transactions: Canada's new administrative guidelines compared to IRC Sec 482 and OECD guidelines
    • November
    • Boidman N. Related party transactions: Canada's new administrative guidelines compared to IRC Sec 482 and OECD guidelines Tax Management International Journal 13 1987, November 447-471
    • (1987) Tax Management International Journal , vol.13 , pp. 447-471
    • Boidman, N.1
  • 4
    • 0043259732 scopus 로고
    • Can an efficient transfer pricing strategy be developed under Canadian law?
    • Boidman N. Can an efficient transfer pricing strategy be developed under Canadian law? Tax Executive 47 4 1995 290-296
    • (1995) Tax Executive , vol.47 , Issue.4 , pp. 290-296
    • Boidman, N.1
  • 5
    • 0043259736 scopus 로고
    • Treasure hunt
    • June 9
    • Treasure hunt Business Review Weekly 1989, June 9 90-95
    • (1989) Business Review Weekly , pp. 90-95
  • 6
    • 1842715692 scopus 로고    scopus 로고
    • Cross-jurisdictional income shifting and earnings valuation
    • Collins J. Kemsley D. Lang M. Cross-jurisdictional income shifting and earnings valuation Journal of Accounting Research 36 2 1998 209-229
    • (1998) Journal of Accounting Research , vol.36 , Issue.2 , pp. 209-229
    • Collins, J.1    Kemsley, D.2    Lang, M.3
  • 7
    • 0042758611 scopus 로고
    • Economic Statement
    • May 25 : Australian Government Publishing Service
    • Economic Statement 1988, May 25 Australian Government Publishing Service
    • (1988)
  • 8
    • 0002462957 scopus 로고
    • Accounting policy decisions and capital market research
    • March
    • Foster G. Accounting policy decisions and capital market research Journal of Accounting and Economics 1980, March 29-62
    • (1980) Journal of Accounting and Economics , pp. 29-62
    • Foster, G.1
  • 9
    • 0010101972 scopus 로고
    • (November 18)
    • Globe and Mail (1985, November 18) p. B18.
    • (1985) Globe and Mail
  • 13
    • 0042257339 scopus 로고
    • The security market impact of tax law change: Possessions corporation revisions
    • Spring
    • Manegold J. Karlinsky S. The security market impact of tax law change: Possessions corporation revisions Journal of the American Taxation Association 1988, Spring 65-83
    • (1988) Journal of the American Taxation Association , pp. 65-83
    • Manegold, J.1    Karlinsky, S.2
  • 14
    • 0041756659 scopus 로고
    • Why arm's length falls short
    • February
    • Mazerov M. Why arm's length falls short International Tax Review 1994, February 28-32
    • (1994) International Tax Review , pp. 28-32
    • Mazerov, M.1
  • 15
    • 0041756654 scopus 로고    scopus 로고
    • Cross-jurisdictional income shifting by foreign-controlled U.S. corporations
    • Working paper, University of Arizona
    • Mills, L., & Newberry, K. (2002). Cross-jurisdictional income shifting by foreign-controlled U.S. corporations, Working paper, University of Arizona.
    • (2002)
    • Mills, L.1    Newberry, K.2
  • 16
    • 0001373089 scopus 로고    scopus 로고
    • The information content of stock markets: Why do emerging markets have synchronous stock market price movements?
    • October
    • Morck R. Yeung B. Yu W. The information content of stock markets: Why do emerging markets have synchronous stock market price movements? Journal of Financial Economics 2000, October 215-260
    • (2000) Journal of Financial Economics , pp. 215-260
    • Morck, R.1    Yeung, B.2    Yu, W.3
  • 17
    • 0035731714 scopus 로고    scopus 로고
    • Cross-jurisdictional income shifting by U.S. multinationals: Evidence from foreign bond offerings
    • December
    • Newberry K. Dhaliwal D. Cross-jurisdictional income shifting by U.S. multinationals: Evidence from foreign bond offerings Journal of Accounting Research 2001, December 643-662
    • (2001) Journal of Accounting Research , pp. 643-662
    • Newberry, K.1    Dhaliwal, D.2
  • 19
    • 0004069458 scopus 로고
    • Multinationals and transfer pricing
    • New York: St. Martin's Press
    • Rugman A.M. Eden L. Multinationals and transfer pricing 1985 St. Martin's Press New York
    • (1985)
    • Rugman, A.M.1    Eden, L.2
  • 20
    • 0001103119 scopus 로고
    • The impact of merger-related regulations on the shareholders of acquiring firms
    • Schipper K. Thompson R. The impact of merger-related regulations on the shareholders of acquiring firms Journal of Accounting Research 21 1983 184-222
    • (1983) Journal of Accounting Research , vol.21 , pp. 184-222
    • Schipper, K.1    Thompson, R.2
  • 23
    • 0002347436 scopus 로고
    • Transfer pricing in the 1990s
    • February
    • Tang R.Y.W. Transfer pricing in the 1990s Management Accounting 1992, February 22-26
    • (1992) Management Accounting , pp. 22-26
    • Tang, R.Y.W.1
  • 24
    • 23544445877 scopus 로고
    • Taxation of foreign source income, a consultative document forming part of the economic statement
    • May 25 Canberra: Australian Government Publishing Service
    • Taxation of foreign source income, a consultative document forming part of the economic statement 1988, May 25 Australian Government Publishing Service Canberra
    • (1988)


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.