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    题名: An empirical investigation of the effect of imputation credits on remittance of overseas dividends
    作者: 陳明進;Sanjay Gupta
    Chen, Ming-Chin;Gupta, Sanjay
    贡献者: 會計系
    日期: 2011-06
    上传时间: 2014-03-04 14:52:18 (UTC+8)
    摘要: Overseas dividend remittance is an important vehicle for multinational corporations (MNCs) to move funds among their global subsidiaries. Using firm-level data from 2001 to 2004 for Taiwan-based MNCs with subsidiaries in China, this paper provides empirical evidence on the effect of imputation credits on overseas dividend remittances. We find that imputation credits have a positive effect on increasing foreign dividend payouts, thereby reducing the efficiency loss induced by the tax cost for within-firm dividends of MNCs. We also document evidence that parent companies’ net fund flows from related-party transactions with their subsidiaries are negatively correlated with dividends repatriated from those affiliates, supporting the notion that transfer-pricing may be substituting for within-firm dividend remittance. Our results contribute to understanding the links between taxation and related-party transactions and subsidiary dividend repatriation decisions of MNCs.
    關聯: Journal of Contemporary Accounting & Economics, 7(1), 18-30
    数据类型: article
    DOI 連結: http://dx.doi.org/10.1016/j.jcae.2011.06.001
    http://dx.doi.org/http://dx.doi.org/10.1016/j.jcae.2011.06.001
    DOI: 10.1016/j.jcae.2011.06.001
    显示于类别:[會計學系] 期刊論文

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