Waterloo, Ontario N2L 3G1
Canada
University of Waterloo - School of Accounting and Finance
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International Tax Planning, Electronic Commerce, Foreign Trade
transfer pricing, multinational tax planning, tax minimization, tax compliance
tax preparer, auditor, tax fee, FIN 48, tax aggressiveness
Transfer pricing, tax, tax risk, multinational, taxation, acquisition, premia, premium, M&A, merger
shareholder activism, corporate political spending, disclosure, environmental, social and governance issues
shareholder activism, corporate political spending, disclosure, environmental, social, governance issues
Tax transparency, tax aggressiveness, ESG reporting, sustainability reporting, voluntary disclosure, bid-ask spreads
Income shifting, tax planning
Investment, tax aggressiveness, income shifting
Corporate Tax Rate; Headquarters Relocation; State Apportionment System
Electronic commerce, income tax planning, Canada, small business
Corporate governance; Profit shifting; Audit committee; Directors’ experience; CEO duality
Stock options; Repricing; Canadian firms
disclosure form, tax settlement, textual analysis, uncertain tax benefit
tax planning, e-commerce, income shifting
stock options, repricing, Canadian firms
Tax planning, estate freezes, real options, family-owned businesses
Taxes, SEC Comment Letters, Market Reaction, Tax Aggressiveness
Equity valuation, taxation, income trust, REITs
Income shifting, tax planning, financial reporting incentives, multinational corporations
tax sheltering, tax aggressiveness, takeover premium
tax policy; corporate political activity; political cost hypothesis
Multinational corporations, tax motivated income-shifting, financial reporting practices, managerial targets.
multinational corporations, tax-motivated income shifting, internal reporting practices, managerial targets
Tax Deductibility of Interest, Financial Reporting, U.S. Tax Cuts & Jobs Act
disclosure, tax settlement, textual analysis, uncertain tax benefit
Multinational corporations, patent’s location choices, tax incentives, employment protection laws, tax benefits for highly skilled workers.
Fiscal and Tax Policy
International Tax, Repatriation, AJCA, Reg SHO, Internal Capital Market
Fiscal and Tax Policy; Business and Capital Taxation
multinational companies, income shifting, audit firms, strategic alliance, patent box, dividends
tax risk, risk management, cash effective tax rates, tax settlement
transfer pricing, income shifting, losses