Article ID Journal Published Year Pages File Type
5092965 Journal of Contemporary Accounting & Economics 2011 13 Pages PDF
Abstract
► Overseas dividend remittances aid moving funds among MNCs' global subsidiaries. ► Imputation credits alleviate tax on dividends at the individual shareholder level. ► We find imputation tax credits positively affect foreign dividend payouts. ► We also find transfer-pricing may substitute for within-firm dividend remittance. ► Our results explain links between tax and MNCs' within-firm pricing and dividends.
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Related Topics
Social Sciences and Humanities Business, Management and Accounting Business, Management and Accounting (General)
Preview
An empirical investigation of the effect of imputation credits on remittance of overseas dividends
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