Matches in SemOpenAlex for { <https://semopenalex.org/work/W2004458423> ?p ?o ?g. }
Showing items 1 to 98 of
98
with 100 items per page.
- W2004458423 endingPage "101" @default.
- W2004458423 startingPage "85" @default.
- W2004458423 abstract "The Internal Revenue Service (IRS) is concerned that foreign-controlled domestic corporations (FCDCs) are incurring less U.S. tax liabilities than their U.S. -controlled counterparts. This study examines gross profit margins of FCDCs and U.S.-controlled domestic corporations (USCDCs) to determine whether FCDCs are manipulating income through transfer prices. Questionnaires were mailed to 500 U. S. subsidiaries of foreign firms identified from the Directory of Foreign Firms Operating in the United States. Respondents were matched based on industry and size to USCDCs. The results showed that the FCDCs had a lower mean gross profit margin and the difference was significant at the .10 level." @default.
- W2004458423 created "2016-06-24" @default.
- W2004458423 creator A5058697150 @default.
- W2004458423 creator A5078210138 @default.
- W2004458423 date "1994-01-01" @default.
- W2004458423 modified "2023-09-25" @default.
- W2004458423 title "A comparison of gross profit margins between foreign-controlled domestic corporations and comparable U.S.-controlled domestic corporations" @default.
- W2004458423 cites W1965762743 @default.
- W2004458423 cites W1994436017 @default.
- W2004458423 cites W2004632709 @default.
- W2004458423 cites W2091228426 @default.
- W2004458423 cites W406665181 @default.
- W2004458423 cites W578634066 @default.
- W2004458423 cites W621592772 @default.
- W2004458423 doi "https://doi.org/10.1016/1061-9518(94)90008-6" @default.
- W2004458423 hasPublicationYear "1994" @default.
- W2004458423 type Work @default.
- W2004458423 sameAs 2004458423 @default.
- W2004458423 citedByCount "11" @default.
- W2004458423 countsByYear W20044584232013 @default.
- W2004458423 countsByYear W20044584232014 @default.
- W2004458423 countsByYear W20044584232018 @default.
- W2004458423 countsByYear W20044584232020 @default.
- W2004458423 countsByYear W20044584232023 @default.
- W2004458423 crossrefType "journal-article" @default.
- W2004458423 hasAuthorship W2004458423A5058697150 @default.
- W2004458423 hasAuthorship W2004458423A5078210138 @default.
- W2004458423 hasConcept C100716732 @default.
- W2004458423 hasConcept C10138342 @default.
- W2004458423 hasConcept C119857082 @default.
- W2004458423 hasConcept C121955636 @default.
- W2004458423 hasConcept C126071100 @default.
- W2004458423 hasConcept C129361004 @default.
- W2004458423 hasConcept C144133560 @default.
- W2004458423 hasConcept C15430695 @default.
- W2004458423 hasConcept C155202549 @default.
- W2004458423 hasConcept C158016649 @default.
- W2004458423 hasConcept C162324750 @default.
- W2004458423 hasConcept C162853370 @default.
- W2004458423 hasConcept C170974965 @default.
- W2004458423 hasConcept C175444787 @default.
- W2004458423 hasConcept C181622380 @default.
- W2004458423 hasConcept C18547055 @default.
- W2004458423 hasConcept C189560676 @default.
- W2004458423 hasConcept C195487862 @default.
- W2004458423 hasConcept C2777203310 @default.
- W2004458423 hasConcept C2780378061 @default.
- W2004458423 hasConcept C2993958944 @default.
- W2004458423 hasConcept C41008148 @default.
- W2004458423 hasConcept C556758197 @default.
- W2004458423 hasConcept C774472 @default.
- W2004458423 hasConcept C93782291 @default.
- W2004458423 hasConceptScore W2004458423C100716732 @default.
- W2004458423 hasConceptScore W2004458423C10138342 @default.
- W2004458423 hasConceptScore W2004458423C119857082 @default.
- W2004458423 hasConceptScore W2004458423C121955636 @default.
- W2004458423 hasConceptScore W2004458423C126071100 @default.
- W2004458423 hasConceptScore W2004458423C129361004 @default.
- W2004458423 hasConceptScore W2004458423C144133560 @default.
- W2004458423 hasConceptScore W2004458423C15430695 @default.
- W2004458423 hasConceptScore W2004458423C155202549 @default.
- W2004458423 hasConceptScore W2004458423C158016649 @default.
- W2004458423 hasConceptScore W2004458423C162324750 @default.
- W2004458423 hasConceptScore W2004458423C162853370 @default.
- W2004458423 hasConceptScore W2004458423C170974965 @default.
- W2004458423 hasConceptScore W2004458423C175444787 @default.
- W2004458423 hasConceptScore W2004458423C181622380 @default.
- W2004458423 hasConceptScore W2004458423C18547055 @default.
- W2004458423 hasConceptScore W2004458423C189560676 @default.
- W2004458423 hasConceptScore W2004458423C195487862 @default.
- W2004458423 hasConceptScore W2004458423C2777203310 @default.
- W2004458423 hasConceptScore W2004458423C2780378061 @default.
- W2004458423 hasConceptScore W2004458423C2993958944 @default.
- W2004458423 hasConceptScore W2004458423C41008148 @default.
- W2004458423 hasConceptScore W2004458423C556758197 @default.
- W2004458423 hasConceptScore W2004458423C774472 @default.
- W2004458423 hasConceptScore W2004458423C93782291 @default.
- W2004458423 hasIssue "1" @default.
- W2004458423 hasLocation W20044584231 @default.
- W2004458423 hasOpenAccess W2004458423 @default.
- W2004458423 hasPrimaryLocation W20044584231 @default.
- W2004458423 hasRelatedWork W1605266489 @default.
- W2004458423 hasRelatedWork W1912795958 @default.
- W2004458423 hasRelatedWork W2004458423 @default.
- W2004458423 hasRelatedWork W2005167941 @default.
- W2004458423 hasRelatedWork W2742318686 @default.
- W2004458423 hasRelatedWork W2796980477 @default.
- W2004458423 hasRelatedWork W3010524707 @default.
- W2004458423 hasRelatedWork W3029912161 @default.
- W2004458423 hasRelatedWork W3150979001 @default.
- W2004458423 hasRelatedWork W4312849235 @default.
- W2004458423 hasVolume "3" @default.
- W2004458423 isParatext "false" @default.
- W2004458423 isRetracted "false" @default.
- W2004458423 magId "2004458423" @default.
- W2004458423 workType "article" @default.