Income-shifting arrangements, audit specialization and uncertain tax benefits, international tax risk, and audit specialization: Evidence from US multinational firms

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Income-shifting arrangements, audit specialization and uncertain tax benefits, international tax risk, and audit specialization: Evidence from US multinational firms

© 2018 John Wiley & Sons Ltd. The purpose of this study is twofold. First, it examines the association between income-shifting arrangements consisting of transfer pricing aggressiveness, tax haven use and foreign tax rate differentials, and Financial Interpretation No. 48 (FIN48, now ASC740-10...

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Bibliographic Details
Main Authors:	Taylor, Grantley, Richardson, G., Al-Hadi, Al-Hadi Ahmed
Format:	Journal Article
Published:	Wiley-Blackwell 2018
Online Access:	http://hdl.handle.net/20.500.11937/69036

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