International Taxation and the Direction and Volume of Cross-Border M&As

By Harry Huizinga, Johannes Voget. 2006

259 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/1232713c5a93382e44309a2ec03bf6a3c61ec1a7

Citations in the corpus

• INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2018, unknown): “Using data on 278 crossborder M&As between 1997 and 2007, the taxation of foreign passive income in CFC legislations and worldwide taxation of foreign active income are found to be major drivers for cross-border M&As (Voget, 2007; Huizinga and Voget, 2009).”
• A review of tax research (2010, unknown): “Huizinga and Voget (2009) find that when cross-border firms merge, the surviving parent company locates in the country that imposes lower international double taxation.”
• Going to Haven? Corporate Social Responsibility and Tax Avoidance (2019, unknown): “15 Note that Huizinga and Voget (2009) also use SDC database to identify affiliates in tax implications of the parent–subsidiary relationship.”
• International Taxation and Multinational Firm Location Decisions (2012, unknown): “In line with this, Huizinga and Voget (2008) find that the parent-subsidiary choice in cross-border mergers and acquisitions reflects international tax considerations.”