Abstract

http://ssrn.com/abstract=2394227
 


 



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

June 22, 2014

Tax Law Review, Vol. 68, No. 1, fall 2014 (Forthcoming)
U of Penn Law School, Public Law Research Paper No. 14-5
U of Penn, Inst for Law & Econ Research Paper No. 14-3

Abstract:     
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: 61

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

Accepted Paper Series


Download This Paper

Date posted: February 11, 2014 ; Last revised: June 24, 2014

Suggested Citation

Sanchirico, Chris William, As American as Apple Inc.: International Tax and Ownership Nationality (June 22, 2014). Tax Law Review, Vol. 68, No. 1, fall 2014 (Forthcoming); U of Penn Law School, Public Law Research Paper No. 14-5; U of Penn, Inst for Law & Econ Research Paper No. 14-3. Available at SSRN: http://ssrn.com/abstract=2394227 or http://dx.doi.org/10.2139/ssrn.2394227

Contact Information

Chris William Sanchirico (Contact Author)
University of Pennsylvania Law School ( email )
3501 Sansom Street
Philadelphia, PA 19104
United States
215-898-4220 (Phone)
HOME PAGE: http://www.law.upenn.edu/faculty/csanchir/
University of Pennsylvania Wharton School - Business Economics and Public Policy Department
3641 Locust Walk
Philadelphia, PA 19104-6372
United States
Feedback to SSRN


Paper statistics
Abstract Views: 1,805
Downloads: 483
Download Rank: 31,616

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo1 in 0.297 seconds