The Impact of the IRS Audits on Tax Avoidance of the U.S. Firms with R&D Expenditures and Foreign Operations
碩士 === 國立臺灣大學 === 會計學研究所 === 104 === This study examines the effect of the Internal Revenue Service (IRS) audits on multinational companies with research and development expenditures (R&D). We find that the IRS audits more positively affect multinational R&D companies’ effective tax rate (ET...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
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| Online Access: | http://ndltd.ncl.edu.tw/handle/7986e7 |