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International tax research beyond APB 23
Kevin Markle, University of Iowa
ATA Doctoral Consortium, Washington, D.C. February 25, 2015
Mark
le –
Inte
rnati
onal beyond A
PB
23
2
Main points1. The international tax research landscape
2. Our competitive advantage
3. With great power comes…
ATA
Doct
ora
l C
onso
rtiu
m
2015
Mark
le –
Inte
rnati
onal beyond A
PB
23
3
Research in international tax
If you are the smartest person in the room,
ATA
Doct
ora
l C
onso
rtiu
m
2015
you are in the wrong room.
Economists Lawyers
Accountants
Mark
le –
Inte
rnati
onal beyond A
PB
23
4
Our competitive advantageWe understand financial accounting
• Hanlon, Lester, and Verdi – The effect of repatriation tax costs on US multinational investment
• Edwards, Kravet, and Wilson – Trapped cash and the profitability of foreign cash acquisitions
• De Simone – Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?
• Blouin, Huizinga, Laeven, and Nicodeme – Thin capitalization rules and multinational firm capital structure
• Dyreng and Markle – The effect of financial constraints on the tax-motivated income shifting of U.S. multinationals
ATA
Doct
ora
l C
onso
rtiu
m
2015
Mark
le –
Inte
rnati
onal beyond A
PB
23
5
With great power comes…
ATA
Doct
ora
l C
onso
rtiu
m
2015
relevance