Author Page for David M. P. Samuel

'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

Stacie Kelley Laplante, Christina Lewellen, Dan Lynch and David M. P. Samuel

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:

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:

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:

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

David M. P. Samuel

Singapore Management University - School of Accountancy

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Scholarly Papers (4)

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

Abstract:

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

Abstract:

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

Abstract:

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

Abstract: