Concepedia

Foreign Tax Differences

Foreign Tax Differences is a type of book-tax difference that arises specifically from discrepancies between financial reporting standards and tax regulations in foreign jurisdictions, distinguishing it from domestic book-tax differences by its cross-border regulatory nature.

19

Publications

1.6K

Citations

32

Authors

33

Institutions

Publications per year

2017–2026

4

Parents

Publications

19

Capital structure and international debt shifting

Harry Huizinga, Luc Laeven, Gaëtan Nicodème · Journal of Financial Economics · 2008 · 466 citations

, , +17

Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?

Kenneth J. Klassen, Stacie Kelley Laplante · Journal of Accounting Research · 2012 · 310 citations

, , +17

Capital Structure and International Debt Shifting

Harry Huizinga, Luc Laeven, Gaëtan Nicodème · SSRN Electronic Journal · 2006 · 136 citations · Full text

, , +17

Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?

Kenneth J. Klassen, Stacie Kelley Laplante · SSRN Electronic Journal · 2012 · 112 citations · Full text

, , +17

Taxation and the Financial Structure of German Outbound FDI

Jack Mintz, Alfons J. Weichenrieder · SSRN Electronic Journal · 2005 · 108 citations · Full text

, , +17

1–5 of 19

Authors

32

  1. LL
    Luc Laeven

    European Central Bank, Germany

    4 publications · 647 citations

    4

    h-index

  2. HH
    Harry Huizinga

    Tilburg University, Netherlands

    4 publications · 647 citations

    4

    h-index

  3. GN
    Gaëtan Nicodème

    Université Libre de Bruxelles, Belgium

    4 publications · 647 citations

    4

    h-index

  4. SK
    Stacie Kelley Laplante

    University of Wisconsin–Madison, United States

    3 publications · 442 citations

    3

    h-index

  5. AJ
    Alfons J. Weichenrieder

    Goethe University Frankfurt, Germany

    2 publications · 129 citations

    2

    h-index

1–5 of 32

Institutions

33

  1. Tilburg University

    Tilburg, The Netherlands

    4 h-index

    5 publications

    663 citations

  2. Université Libre de Bruxelles

    Brussels, Belgium

    3 h-index

    3 publications

    631 citations

  3. Goethe University Frankfurt

    Frankfurt am Main, Germany

    2 h-index

    2 publications

    129 citations

  4. European Central Bank

    Frankfurt am Main, Germany

    2 h-index

    2 publications

    165 citations

  5. International Solvay Institutes

    Brussels, Belgium

    2 h-index

    2 publications

    165 citations

  6. Centre for Economic Policy Research

    London, United Kingdom

    2 h-index

    4 publications

    330 citations

  7. University of Waterloo

    Waterloo, Canada

    2 h-index

    2 publications

    422 citations

  8. European Union

    Brussels, Belgium

    2 h-index

    2 publications

    165 citations

1–8 of 33

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 398 citations

    5

    h-index

  2. RePEc: Research Papers in Economics

    Repository · 4 publications · 66 citations

    4

    h-index

  3. National Tax Journal

    NTJ · 2 publications · 123 citations

    2

    h-index

  4. The Review of Economics and Statistics

    2 publications · 83 citations

    2

    h-index

  5. Post-Communist Economies

    1 publications · 14 citations

    1

    h-index

1–5