Presentation is loading. Please wait.

Presentation is loading. Please wait.

International tax research beyond APB 23

Published byDarlene Davis Modified over 8 years ago

Similar presentations

Presentation on theme: "International tax research beyond APB 23"— Presentation transcript:

1 International tax research beyond APB 23
Kevin Markle, University of Iowa ATA Doctoral Consortium, Washington, D.C. February 25, 2015

2 Main points The international tax research landscape
ATA Doctoral Consortium 2015 The international tax research landscape Our competitive advantage With great power comes… Markle – International beyond APB 23

3 Research in international tax
ATA Doctoral Consortium 2015 Economists Lawyers Accountants Markle – International beyond APB 23 If you are the smartest person in the room, you are in the wrong room.

4 Our competitive advantage
ATA Doctoral Consortium 2015 We 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 Markle – International beyond APB 23

5 With great power comes…
relevance With great power comes… ATA Doctoral Consortium 2015 Markle – International beyond APB 23

6 ATA Doctoral Consortium 2015
Markle – International beyond APB 23

7 ATA Doctoral Consortium 2015
Markle – International beyond APB 23

8 ATA Doctoral Consortium 2015
Markle – International beyond APB 23

9 ATA Doctoral Consortium 2015
Markle – International beyond APB 23

10 ATA Doctoral Consortium 2015
Markle – International beyond APB 23

11 ATA Doctoral Consortium 2015
Markle – International beyond APB 23

12 We can contribute OECD BEPS Project Regime changes and tax reform
ATA Doctoral Consortium 2015 OECD BEPS Project Huge challenge is “measuring BEPS” Regime changes and tax reform We understand how existing data can be used in a quasi-experimental setting Markle – International beyond APB 23

Download ppt "International tax research beyond APB 23"

Similar presentations

Terry Shevlin ATA Doctoral Consortium February 2013.

Terry Shevlin ATA Doctoral Consortium February 2013.
International Business and Financial Service Centers and Tax Receipts in OECD States Julie-Ann Burke, Sefani Busby-Thornhill and Winston Moore Department.

International Business and Financial Service Centers and Tax Receipts in OECD States Julie-Ann Burke, Sefani Busby-Thornhill and Winston Moore Department.
Unit III National Income and Price Determination.

Unit III National Income and Price Determination.
KNOWLEDGE FOR ACTION INTERNATIONAL TAX RESEARCH BEYOND APB 23: PART DEUX Jennifer Blouin 2015 ATA Doctoral Consortium.

KNOWLEDGE FOR ACTION INTERNATIONAL TAX RESEARCH BEYOND APB 23: PART DEUX Jennifer Blouin 2015 ATA Doctoral Consortium.
1 FINANCE 7311 CAPITAL BUDETING. 2 Outline 4 Projects 4 Investment Criteria 4 NPV v. IRR 4 Sources of NPV 4 Project Cash Flow Checklist.

1 FINANCE 7311 CAPITAL BUDETING. 2 Outline 4 Projects 4 Investment Criteria 4 NPV v. IRR 4 Sources of NPV 4 Project Cash Flow Checklist.
Capital Income Taxation, Corporate Taxation, Wealth Transfer Taxes and Consumption Tax Reforms Discussion.

Capital Income Taxation, Corporate Taxation, Wealth Transfer Taxes and Consumption Tax Reforms Discussion.
Business Organizations

Business Organizations
OECD Intangibles Project and Related Transfer Pricing Work Joseph L. Andrus Head of Transfer Pricing Unit OECD.

OECD Intangibles Project and Related Transfer Pricing Work Joseph L. Andrus Head of Transfer Pricing Unit OECD.
International Taxation: Debt Financing, Taxation and Transfer Pricing By Koy Saechao.

International Taxation: Debt Financing, Taxation and Transfer Pricing By Koy Saechao.
Unit 4 Microeconomics: Business and Labor Chapters 8.2 Economics Mr. Biggs.

Unit 4 Microeconomics: Business and Labor Chapters 8.2 Economics Mr. Biggs.
Chapter 1 An Overview of Managerial Finance © 2005 Thomson/South-Western.

Chapter 1 An Overview of Managerial Finance © 2005 Thomson/South-Western.
INCOME PROPERTY ANALYSIS Introduction. INCOME PROPERTY ANALYSIS Acquisition Cash Flows.

INCOME PROPERTY ANALYSIS Introduction. INCOME PROPERTY ANALYSIS Acquisition Cash Flows.
Assessing Business Performance Chapter 6. Structure of Balance Sheet Current assets$100 Other assets500 Total assets$600 Page 127.

Assessing Business Performance Chapter 6. Structure of Balance Sheet Current assets$100 Other assets500 Total assets$600 Page 127.
Converting Physical Assets to Cash Using Auctions to Boost Revenue.

Converting Physical Assets to Cash Using Auctions to Boost Revenue.
Multinational Financial Management Alan Shapiro 9 th Edition J.Wiley & Sons Power Points by Joseph F. Greco, Ph.D. California State University, Fullerton.

Multinational Financial Management Alan Shapiro 9 th Edition J.Wiley & Sons Power Points by Joseph F. Greco, Ph.D. California State University, Fullerton.
Terry Shevlin ATA Doctoral Consortium February 2015.

Terry Shevlin ATA Doctoral Consortium February 2015.
Net Income Versus Cash Flow

Net Income Versus Cash Flow
9-1 CHAPTER 13 Analysis of Financial Statements. 9-2 Analysis of Financial Statements Ratio analysis Trend Analysis DuPont Analysis Competitive Comparisons.

9-1 CHAPTER 13 Analysis of Financial Statements. 9-2 Analysis of Financial Statements Ratio analysis Trend Analysis DuPont Analysis Competitive Comparisons.
Foreign Direct Investment Unit 2: Module 3. The Origins of Foreign Direct Investment Global liberalization and the recent expansion of the amount of business.

Foreign Direct Investment Unit 2: Module 3. The Origins of Foreign Direct Investment Global liberalization and the recent expansion of the amount of business.
Multinational Capital Budgeting n DEF: Selecting multinational assets & allocating the required funds with consideration of the following: Cheap loan from.

Multinational Capital Budgeting n DEF: Selecting multinational assets & allocating the required funds with consideration of the following: Cheap loan from.

Similar presentations

Ads by Google