As American as Apple Inc.: International Tax and Ownership Nationality
Chris William Sanchirico
University of Pennsylvania Law School; University of Pennsylvania Wharton School - Business Economics and Public Policy Department
October 28, 2014
Tax Law Review, Vol. 68, No. 2, 2015, pp. 207-274
U of Penn Law School, Public Law Research Paper No. 14-5
U of Penn, Inst for Law & Econ Research Paper No. 14-3
The ownership nationality of large US multinational companies plays an implicit but important role in the current debate over how such companies should be taxed. This paper identifies that role and investigates what is actually known about where these companies’ shareholders reside.
Number of Pages in PDF File: 68
Keywords: Ownership nationality, home country bias, home equity bias, home bias, TIC system, CPIS, institutional investment managers, Section 13(f), Investment Company Act, Investment Advisers Act, Forms 13F, N-CSR, N-Q, ADV, PF, 1042-S
JEL Classification: K34, K22, K33, H24, H22, H25, H87, E62, F2, F3, F36, F4, F42, G23, G24, G28, G38
Date posted: February 11, 2014 ; Last revised: July 21, 2015
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