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Volumn 29, Issue 3 SPEC. ISS., 2005, Pages 271-288

Fiscal incentives, corporate structure and financial aspects of treasury management operations

Author keywords

Capital structures; Ireland; Tax havens; Tax policy; Treasury operations

Indexed keywords


EID: 20044397024     PISSN: 01559982     EISSN: 14676303     Source Type: Journal    
DOI: 10.1016/j.accfor.2005.03.001     Document Type: Article
Times cited : (12)

References (26)
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    • J. Almond, and M. Sullivan Drug firms park increasing share of profits in low-tax countries Tax Notes 20 2004 1336 1343
    • (2004) Tax Notes , vol.20 , pp. 1336-1343
    • Almond, J.1    Sullivan, M.2
  • 2
    • 20144383052 scopus 로고    scopus 로고
    • Dublin: Central Statistics Office
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    • (2003) Foreign Direct Investment 2001 and 2002
  • 4
    • 20144372680 scopus 로고    scopus 로고
    • Achieving an efficient global treasury structure
    • T. Clarke, and T. McAleese Achieving an efficient global treasury structure Corporate Finance 184 2000, March 40 42
    • (2000) Corporate Finance , Issue.184 , pp. 40-42
    • Clarke, T.1    McAleese, T.2
  • 6
    • 20144363008 scopus 로고    scopus 로고
    • Dublin: Stationery Office
    • Department of Trade, Industry and Employment. (2002). Companies Report 2002. Dublin: Stationery Office.
    • (2002) Companies Report 2002
  • 7
    • 20144383768 scopus 로고    scopus 로고
    • Dublin: Stationery Office
    • Department of Trade, Industry and Employment. (2003). Review of Industrial Performance and Policy 2003 (Pr. 860). Dublin: Stationery Office. Available at http://www.entemp.ie/.
    • (2003) Review of Industrial Performance and Policy , vol.2003 , Issue.860 PART
  • 12
    • 0347368234 scopus 로고    scopus 로고
    • Tax-aided financial services and the cost of capital
    • A. Hespel, and M. Mignolet Tax-aided financial services and the cost of capital Fiscal Studies 21 3 2000 349 374
    • (2000) Fiscal Studies , vol.21 , Issue.3 , pp. 349-374
    • Hespel, A.1    Mignolet, M.2
  • 18
    • 0034491854 scopus 로고    scopus 로고
    • Do government incentives attract and retain international investment? a study of foreign-owned firms in North Carolina
    • D. Rondinelli, and W.J. Burpitt Do government incentives attract and retain international investment? A study of foreign-owned firms in North Carolina Policy Studies 33 2000 181 205
    • (2000) Policy Studies , vol.33 , pp. 181-205
    • Rondinelli, D.1    Burpitt, W.J.2
  • 20
    • 20144382675 scopus 로고    scopus 로고
    • June Central Bank of Ireland, Technical Paper, 3/RT/02
    • Slevin, G. (2002, June). Is there a "new economy" in Ireland? Central Bank of Ireland, Technical Paper, 3/RT/02. Available at http://www.centralbank.ie/.
    • (2002) Is There a "new Economy" in Ireland?
    • Slevin, G.1
  • 21
    • 0008337782 scopus 로고
    • Transfer pricing: Some empirical evidence from Ireland
    • J. Stewart Transfer pricing: Some empirical evidence from Ireland Journal of Economic Studies 16 3 1989 40 56
    • (1989) Journal of Economic Studies , vol.16 , Issue.3 , pp. 40-56
    • Stewart, J.1
  • 22
    • 20144384305 scopus 로고    scopus 로고
    • Shifting of profits offshore cost U.S. treasury $10 billion or more
    • M. Sullivan Shifting of profits offshore cost U.S. treasury $10 billion or more Tax Notes 27 2004 1477 1481
    • (2004) Tax Notes , vol.27 , pp. 1477-1481
    • Sullivan, M.1
  • 23
    • 20144375001 scopus 로고    scopus 로고
    • Data show dramatic shift of profits to tax havens
    • M. Sullivan Data show dramatic shift of profits to tax havens Tax Notes 13 2004 1190 1200
    • (2004) Tax Notes , vol.13 , pp. 1190-1200
    • Sullivan, M.1


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