Browsing Arts (Faculty of) by Author "De Simone, Lisa"
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Unprofitable Affiliates and Income Shifting Behavior De Simone, Lisa; Klassen, Kenneth; Seidman, Jeri K. (American Accounting Association, 2017-05)Income shifting from high-tax to low-tax jurisdictions is considered a primary method of reducing worldwide tax burdens of multinational firms. Current losses also affect income shifting incentives. We extend prior approaches ...