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Transcript of International tax research beyond APB 23 Kevin Markle, University of Iowa ATA Doctoral Consortium,...
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
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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