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- Title
Taxation of International Investment and Accounting Valuation.
- Authors
Mawani, Amin
- Abstract
The article discusses theoretical research on reinvestment or repatriation decision of a foreign subsidiary based on expected future tax holidays. It references the study "Taxation of International Investment and Accounting Valuation," by Anja De Waegenaere and Richard C. Sansing in a 2008 issue of "Contemporary Accounting Research." Based on the results, earnings reinvested in financial assets are discounted owing to either the parent jurisdiction tax triggered on their repatriation or the opportunity cost associated with delaying such repatriation.
- Subjects
REINVESTMENT; REPATRIATION; FOREIGN business enterprises; SUBSIDIARY corporations; BUSINESS tax; OPPORTUNITY costs
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2009, Vol 57, Issue 2, p413
- ISSN
0008-5111
- Publication type
Article