As American as Apple Inc.: International tax and ownership nationality

Chris Sanchirico

No 1422, Working Papers from Oxford University Centre for Business Taxation

Abstract: The ownership nationality of large US multinational companies plays an implicit but important role in the current debate over how such companies should be taxed. This paper identifies that role and investigates what is actually known about where these companies’ shareholders reside.

Keywords: Ownership nationality; home country bias; home equity bias; home bias; TIC system; CPIS; institutional investment managers; Section 13(f); Investment Company Act; Investment Advisers Act; Forms 13F; N-CSR; N-Q; ADV; PF; 1042-S (search for similar items in EconPapers)
JEL-codes: E62 F2 F3 F36 F4 F42 G23 G24 G28 G38 H22 H24 H25 H87 K22 K33 K34 (search for similar items in EconPapers)
Date: 2014
New Economics Papers: this item is included in nep-cfn, nep-law and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:btx:wpaper:1422

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