المؤلفون: НИКОЛАЕВА ЕКАТЕРИНА СЕРГЕЕВНА

مصطلحات موضوعية: ДЕОФШОРИЗАЦИЯ КАПИТАЛОВ,ИНОСТРАННЫЙ КАПИТАЛ,КОНТРОЛИРУЕМАЯ ИНОСТРАННАЯ КОМПАНИЯ,FOREIGN CAPITAL CONTROLLED BY A FOREIGN COMPANY,КОНТРОЛИРУЮЩИЕ ЛИЦА,АКТИВНАЯ ИНОСТРАННАЯ ХОЛДИНГОВАЯ КОМПАНИЯ,AN ACTIVE FOREIGN HOLDING COMPANY,АКТИВНАЯ ИНОСТРАННАЯ СУБХОЛДИНГОВАЯ КОМПАНИЯ,ACTIVE FOREIGN SUBHOLDINGOVAYA COMPANY TAX RESIDENT OF THE RUSSIAN FEDERATION,НАЛОГОВЫЙ РЕЗИДЕНТ РОССИЙСКОЙ ФЕДЕРАЦИИ,НАЛОГООБЛОЖЕНИЕ,TAXATION,ОБЪЕКТ НАЛОГООБЛОЖЕНИЯ,OBJECT OF TAXATION,DEOFSHORIZATSIYA CAPITAL,SUPERVISORS

وصف الملف: text/html

الاتاحة: http://cyberleninka.ru/article/n/finansovo-pravovye-aspekty-deofshorizatsii-kapitalov-v-rossiyskoy-federatsii
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المؤلفون: Labonte, Marc, Nagel, Jared Conrad

مصطلحات موضوعية: Congressional Research Service (CRS), Foreign Holding of Federal Debt, Government and Law

جغرافية الموضوع: United States

وصف الملف: 7 p.; Text

Relation: crs: RS22331; local-cont-no: RS22331_2013Jun24; https://digital.library.unt.edu/ark:/67531/metadc812661/; ark: ark:/67531/metadc812661

الاتاحة: https://digital.library.unt.edu/ark:/67531/metadc812661/

المصدر: Вестник Саратовской государственной юридической академии.

مصطلحات موضوعية: ДЕОФШОРИЗАЦИЯ КАПИТАЛОВ,ИНОСТРАННЫЙ КАПИТАЛ,КОНТРОЛИРУЕМАЯ ИНОСТРАННАЯ КОМПАНИЯ,FOREIGN CAPITAL CONTROLLED BY A FOREIGN COMPANY,КОНТРОЛИРУЮЩИЕ ЛИЦА,АКТИВНАЯ ИНОСТРАННАЯ ХОЛДИНГОВАЯ КОМПАНИЯ,AN ACTIVE FOREIGN HOLDING COMPANY,АКТИВНАЯ ИНОСТРАННАЯ СУБХОЛДИНГОВАЯ КОМПАНИЯ,ACTIVE FOREIGN SUBHOLDINGOVAYA COMPANY TAX RESIDENT OF THE RUSSIAN FEDERATION,НАЛОГОВЫЙ РЕЗИДЕНТ РОССИЙСКОЙ ФЕДЕРАЦИИ,НАЛОГООБЛОЖЕНИЕ,TAXATION,ОБЪЕКТ НАЛОГООБЛОЖЕНИЯ,OBJECT OF TAXATION,DEOFSHORIZATSIYA CAPITAL,SUPERVISORS

وصف الملف: text/html

URL الوصول: https://explore.openaire.eu/search/publication?articleId=od______2806::a4012fe71ee395d1e2df04a1318c349f
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المؤلفون: Sanchirico, Chris William, Shuldiner, Reed

المصدر: All Faculty Scholarship

مصطلحات موضوعية: international tax, deferral, lockout, repatriation, pass-through, realization, controlled foreign corporations, subpart F, foreign base company income, passive foreign holding company income, foreign tax credit, deemed paid foreign tax credit, previously taxed earnings and profits, previously taxed, Economic Policy, International Economics, Law, Law and Economics, Policy Design, Analysis, and Evaluation, Public Policy, Taxation, Taxation-Transnational

وصف الملف: application/pdf

Relation: https://scholarship.law.upenn.edu/faculty_scholarship/1570; https://scholarship.law.upenn.edu/context/faculty_scholarship/article/2571/viewcontent/DeferralEffects.pdf

الاتاحة: https://scholarship.law.upenn.edu/faculty_scholarship/1570
https://scholarship.law.upenn.edu/context/faculty_scholarship/article/2571/viewcontent/DeferralEffects.pdf

المؤلفون: Maiers, John D.

المصدر: Georgia Journal of International & Comparative Law

مصطلحات موضوعية: Foreign Investment in Real Property Tax Act, FIRPTA, United States real property interest, USRPI, mineral rights, oil rights, stock, corporation, U.S. real property holding corporation, USRPHC, reporting system, wtihholding rules, foreign owner, direct owner, indirect owner, real estate interest, withholding exemption, agent, withholding requirement, withholding certificate, foreign holding company, withholding tax, real estate, International Trade Law, Legislation, Taxation-Transnational, Tax Law

وصف الملف: application/pdf

Relation: https://digitalcommons.law.uga.edu/gjicl/vol15/iss1/3; https://digitalcommons.law.uga.edu/cgi/viewcontent.cgi?article=1775&context=gjicl

الاتاحة: https://digitalcommons.law.uga.edu/gjicl/vol15/iss1/3
https://digitalcommons.law.uga.edu/cgi/viewcontent.cgi?article=1775&context=gjicl

المؤلفون: Деревянко, Богдан Володимирович, Деревянко, Богдан Владимирович, Derevianko, Bohdan Volodymyrovych

مصطلحات موضوعية: іноземна холдингова компанія, иностранная холдинговая компания, foreign holding company, зобов’язання, обязательства, liabilities, державна програма, государственная программа, the state program, нормативно-правовий акт, нормативно-правовой акт, a legal act, відповідальність, ответственность, responsibility, корпоративне (дочірнє) підприємство, корпоративное (дочернее) предприятие, corporate (subsidiary) company

وصف الملف: application/pdf

Relation: Деревянко, Б.В. Застосування до іноземних холдингових компаній та їх українських корпоративних (дочірніх) підприємств зобов’язань з виконання державних програм [Текст] / Б.В. Деревянко // Visegrad journal on human rights. - 2014. - № 2/2. - С. 117-121.; http://essuir.sumdu.edu.ua/handle/123456789/48783

الاتاحة: http://essuir.sumdu.edu.ua/handle/123456789/48783

المؤلفون: Derevianko, Bohdan Volodymyrovych

مصطلحات موضوعية: нормативно-правовий акт, corporate (subsidiary) company, ответственность, нормативно-правовой акт, відповідальність, корпоративное (дочернее) предприятие, корпоративне (дочірнє) підприємство, государственная программа, зобов’язання, державна програма, a legal act, іноземна холдингова компанія, liabilities, the state program, иностранная холдинговая компания, обязательства, foreign holding company, responsibility

وصف الملف: application/pdf

URL الوصول: https://explore.openaire.eu/search/publication?articleId=od______2001::ef6aaff1ca39280459b5b32a00402030
http://essuir.sumdu.edu.ua/handle/123456789/48783

المؤلفون: Goff, Neil M.

المصدر: Northwestern Journal of International Law & Business

مصطلحات موضوعية: Foreign holding company, International Law, Law

وصف الملف: application/pdf

Relation: https://scholarlycommons.law.northwestern.edu/njilb/vol6/iss1/9; https://scholarlycommons.law.northwestern.edu/context/njilb/article/1169/viewcontent/09_6NwJIntlL_Bus148_1984_1985_.pdf

الاتاحة: https://scholarlycommons.law.northwestern.edu/njilb/vol6/iss1/9
https://scholarlycommons.law.northwestern.edu/context/njilb/article/1169/viewcontent/09_6NwJIntlL_Bus148_1984_1985_.pdf

المؤلفون: 林鈺珊, Lin, Yu-Shan

المساهمون: 淡江大學財務金融學系碩士班, 邱建良, Chiu, Chien-Liang, 李彥賢, Lee, Yen-Hsien

مصطلحات موضوعية: 實質選擇權法, 外資持股, 波動度, 報酬, Real Options Hypothesis, Foreign Holding Shares, Volatility, Return

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Black, F., (1976), “Studies of stock price volatility changes”, in proceedings of the Business and Economic Statistics Section, American Statistics Association. Black, F., and Scholes, M., (1973), “The pricing of options and corporate liabilities”, Journal of Political Economy 81(3), 637-654. Bollerslev, T., Hao, Zhou, (2005), “Volatility puzzles: a simple framework for gauging return-volatility regressions”, Journal of Econimetrics 131, 123-150. Brennan M. J. and Schwartz E. S., (1985), “Evaluating natural resource investments”, Journal of Business 58, 135-157. Brown, G., and Kapadia, N. (2007), “Firm-specific risk and equity market development”, Journal of Financial Economics 84, 358-388. Caballero, R., and Pindyck, R., (1992), “Uncertainty, investment, and industry evolution”,Working paper, MIT. Campbell, J. Y., and, Hentschel L., (1992), “No news is good news: An asymmetric model of changing volatility in stock returns”, Journal of Financial Economics 31, 281-318. Cheung, Y. and Ng, L., (1992), “Stock Price Dynamics and Firm Size: An Empirical Choe, H., Kho, B. C., and Stulz, R. M., (2001), “Do domestic investors have more valuable information about individual stocks than foreign investors?”, NBER working paper 8073. Christie, A., (1982), “The Stochastic Behavior of Common Stock Variance: Value, Leverage and Interest Rate Effects”, Journal of Financial Econometrics 10, 407-432. Cooper, M., Gulen, H., and Schill, M., (2008), “Asset growth and the cross-section of stock returns”, Journal of Finance 63, 1609-1652. Da, Z., Guo, R., and Jagannathan, R., (2012), “CAPM for estimating the cost of equity capital: Interpreting the empirical evidence”, Journal of Financial Economics 103, 204-220. Duffee, G. R., (1995), “Stock return and volatility A firm-level analysis”, Journal of Financial Economics 37, 399-420. Duffee, Gregory, (1995), “Stock return and volatility A firm-level analysis”, Journal of Financial Economics 37, 399-420. Duffee, Gregory, (2002), “Balance sheet explanations for asymmetric volatility”, Working paper, University of California. Fama, E. F., and French, K. R., (1993), “Common risk factors in the returns of stocks and bonds”, Journal of Financial Economics 33, 3-56. Fama, E. F., and MacBeth, J., (1973), “Risk, return, and equilibrium: Empirical tests”, Journal of Political Economy 81, 607-636. Ferreira M., and Matos P., (2008), “The Colors of Investors’ Money: The Role of Institutional Investors around the World?”, Journal of Financial Economic 88, 499-533. French, K. R., Schwert, G. W., and Stambaugh, R. F., (1987),” Expected stock returns and volatility”, Journal of Financial Economics 19, 3-29. Grinblatt, M., and Keloharju, M., (2000), “The investment behavior and performance of various investor types: A study of Finland’s unique data set”, Journal of Financial Economics 55, 43-67. Grullon, G., Lyandres, E., and Zhdanov, A., (2012), “Real Options, Volatility, and Stock Returns”, Journal of Finance 67(4), 1499-1537. Hau, H., (2001), “Location matters: An examination of trading profits”, Journal of Finance 56, 1951-1983. Huang, R. D., and Shiu, C. Y., (2009), “Local Effects of Foreign holding shares in an Emerging Financial Market: Evidence from Qualified Foreign Institutional Investors in Taiwan”, Financial Management 38(3), 567-602. Jegadeesh, N., and Titman, S., (1993), “Returns to buying winners and selling losers: Implications for stock market efficiency”, Journal of Finance 48, 65–91. Karpoff, J., (1987), “The relation between price changes and trading volume: A survey”, Journal of Financial and Quantitative Analysis 22, 109-126. Kester, W. Carl, (1984),”Today’s Option for Tomorrow’s Growth”, Harvard Business Review 84(2), 153-160. Lai, H. N., Chang, C. C., Hsieh, P. F., (2009), “Do informed option investors predict stock returns? Evidence from the Taiwan stock exchange”, Journal of Banking and Finance 33, 757-764. Lemmon, M., and Zender, J., (2010), “Debt capacity and tests of capital structure theories”, Journal of Financial and Quantitative Analysis 45, 1161-1187. Ludvigson, S. C., and Ng, S., (2007), “The empirical risk-return relation: a factor analysis approach”, Journal of Financial Economics 83, 171-222. Majd, S., and Pindyck, R., (1987), “Time to build, option value, and investment decisions”, Journal of Financial Economics 18, 7-27. McDonald R., and Siegel D., (1986), “The value of waiting to invest”, Quarterly Journal of Economics 101, 707-727. Merton, R. C., (1973), “An intertemporal capital asset pricing model”, Econometrica: Journal of the Econometric Society 41, 867-887. Mills, D., (1984), “Demand fluctuations and endogenous firm flexibility”, Journal of Industrial Economics 33, 55-71. Myers, Stewart C., (1977),”Determinants of corporate borrowing”, Journal of Financial Economics 5(2), 147-175. Nam, K., and Krausz, J., (2008), “Unexpected volatility shock, volatility feedback effect, and intertemporal risk-return relation, working paper. Pagan, A. R., (1984), “Econometric issues in the analysis of regressions with generated Regressors”, International Economic Review 25, 221-247. Pagan, A. R., (1986), “Two stage and related estimators and their applications”, Review of Economic Studies 53, 517-538. Pindyck, R., (1988), “Irreversible investment, capacity choice, and the value of the firm”, American Economic Review 78, 969-985. Seasholes, M. S., (2000), Smart foreign traders in emerging markets, Working paper, University of California at Berkeley. 林炎會，(1994)，「外資對台灣證券市場股價之影響」，未出版碩士論文，中興大學企業管理研究所。 林珈汶，(1996)，「外國法人持股比例變動對股票報酬之影響」，未出版碩 士論文，中興大學企業管理研究所。 陳一如與謝秀津，(1999)，「台灣股票上市公司的外資持股比例對其股價之 影響」，《台灣經濟金融月刊》，第 35 卷第 11 期，85-96。 陳彥豪，(2002)，「外資與投信法人持股比率變化對股價報酬率影響之研 究－以上市電子股為例」，未出版碩士論文，中山大學財務管理研究所。 劉明佳，(1995)，「外資引進對我國股價、匯率影響之研究」，未出版碩士 論文，政治大學財務管理研究所。; U0002-2407201415202000; http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/101931; http://tkuir.lib.tku.edu.tw:8080/dspace/bitstream/987654321/101931/-1/index.html

الاتاحة: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/101931
http://tkuir.lib.tku.edu.tw:8080/dspace/bitstream/987654321/101931/-1/index.html

المؤلفون: 黃嘉怡

مصطلحات موضوعية: 投資人關係, 股東積極主義, 外資持股, 機構投資人持股, investor relations, shareholder activism, foreign holding, institutional holding

Relation: http://ir.lib.ntust.edu.tw/handle/987654321/32544; http://ir.lib.ntust.edu.tw/bitstream/987654321/32544/-1/index.html

الاتاحة: http://ir.lib.ntust.edu.tw/handle/987654321/32544
http://ir.lib.ntust.edu.tw/bitstream/987654321/32544/-1/index.html

المؤلفون: Sanchirico, Chris William, Shuldiner, Reed

مصطلحات الفهرس: Economic Policy, International Economics, Law, Law and Economics, Policy Design, Analysis, and Evaluation, Public Policy, Taxation, Taxation-Transnational, international tax, deferral, lockout, repatriation, pass-through, realization, controlled foreign corporations, subpart F, foreign base company income, passive foreign holding company income, foreign tax credit, deemed paid foreign tax credit, previously taxed earnings and profits, previously taxed, Article