Executing offshore earnings repatriation: Treasury front and center

Article Abstract:

The foreign earnings repatriation legislation, which is a part of the American Jobs Creation Act (AJCA), is discussed. This legislation, which was brought by the AJCA with a view to increase economic growth and job opportunities, also has a provision for decreasing the tax rate from 35 percent to 5.25 percent for a temporary period. The repatriation plan adopted by JPMorgan Chase & Co. is also discussed.

United States, Economic aspects

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Earnings management and deferred tax

Article Abstract:

The deferred tax provisions of firms are studied, using a sample of 58 firms in UK for two years between 1991 and 1992.

Author: Holland, Kevin, Jackson, Richard H.G.
United Kingdom, Analysis

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Subjects list: Taxation, Business enterprises
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