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Your search keyword '"CORPORATE bonds"' showing total 2 results
2 results on '"CORPORATE bonds"'

1. When Apple’s Cash Comes Home.

Author

Capo McCormick, Liz and Smith, Molly

Subjects
INTERNATIONAL business enterprises, TAXATION of international business enterprises, REVERSE outsourcing, CORPORATE bonds, DEBT
Abstract

The article discusses U.S. multinational corporations' onshoring their overseas profits to pay a one-time tax under U.S. tax law, including the possibly that they may transfer these profits into corporate bonds. An overview of the investment in debt by multinational U.S. high technology (tech) companies, including Apple Incorporated and Oracle Corporation's debt investments, is provided.

Published
2018

2. Apple's Move Keeps Profit Out of Reach Of Taxes.

Author

NORRIS, FLOYD

Subjects
*CORPORATE tax planning, *CORPORATE finance, *TAXATION of foreign investments -- Law & legislation, *CORPORATE bonds, *CORPORATE taxes, *TAXATION
Abstract

The article discusses the implications of technology company Apple's decision to borrow money through corporate bonds in order to issue shareholder payouts, highlighting Apple and other corporations strategies to avoid paying taxes. Topics addressed include corporate tax policies in Great Britain and the U.S., companies' pursuit of offshore investment in order to avoid paying taxes on profits in the United States, and possible policies to encourage companies to pay taxes in the U.S.

Published
2013

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