David M. P. Samuel

Singapore Management University - School of Accountancy

60 Stamford Road

Singapore 178900

Singapore

SCHOLARLY PAPERS

4

DOWNLOADS

1,103

SSRN CITATIONS

2

CROSSREF CITATIONS

2

Scholarly Papers (4)

1.

'Just BEAT It' Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?

WU International Taxation Research Paper Series No. 2021-03, Singapore Management University School of Accountancy Research Paper, Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 56 Posted: 17 Feb 2021 Last Revised: 31 Oct 2023
University of Wisconsin - Madison, North Carolina State University - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems and Singapore Management University - School of Accountancy
Downloads 503 (97,370)
Citation 7

Abstract:

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tax reform, international tax, tax reserves, internal information quality, TCJA, BEAT

2.

Monitoring Incentives and Tax Planning – Evidence from State-Owned Enterprises

WU International Taxation Research Paper Series No. 2020-08, Singapore Management University School of Accountancy Research Paper
Number of pages: 40 Posted: 26 Jun 2020 Last Revised: 12 Sep 2023
Eva Eberhartinger and David M. P. Samuel
Vienna University of Economics and Business and Singapore Management University - School of Accountancy
Downloads 314 (166,165)

Abstract:

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tax avoidance, monitoring, ownership Structure, state owned enterprises

3.

The Effect of the Tax Cuts and Jobs Act on Foreign Investment of U.S. Multinational Corporations

Singapore Management University School of Accountancy Research Paper No. 2023-157
Number of pages: 64 Posted: 28 Oct 2022 Last Revised: 13 Jun 2023
David M. P. Samuel
Singapore Management University - School of Accountancy
Downloads 286 (183,249)

Abstract:

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tax reform, Tax Cuts and Jobs Act (TCJA), international taxation, investment, productivity

4.

Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper
Posted: 29 Jul 2020 Last Revised: 01 Jul 2022
Harald Amberger, Kevin Markle and David M. P. Samuel
Vienna University of Economics and Business, Michigan State University and Singapore Management University - School of Accountancy

Abstract:

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repatriation tax; agency conflicts; investment; internal capital