Tax Foundation: Rethinking U.S. Taxation of Overseas Operations

By Jonathan Prokup Our in-house and private-practice corporate readers will likely enjoy one of the Tax Foundation's newest reports: Rethinking U.S. Taxation of Overseas Operations. As the abstract describes: The United States produces a third of the world's wealth but contains less than 5 percent of the world's population. This disparity pushes many U.S. businesses … Continue reading Tax Foundation: Rethinking U.S. Taxation of Overseas Operations

The Repatriation Dilemma Revisited

By David L. Bernard TaxBlawg’s Guest Commentator, David L. Bernard, is the recently retired Vice President of Taxes for Kimberly-Clark Corporation, a past president of the Tax Executives Institute, and a periodic contributor to TaxBlawg. My recent post titled The Repatriation Dilemma: Cash may be King, but is Earnings Per Share the Ace of Trump? … Continue reading The Repatriation Dilemma Revisited

Past Is Prologue: Is Another Repatriation Holiday On The Way?

By Jonathan Prokup A little over a month ago, our guest commentator, Dave Bernard, pointed out that a significant number of multinational companies have built up large stockpiles of cash in low-tax jurisdictions around the world.  While these stockpiles had been noticed by various journalists, Dave explained that the persistence of these stockpiles could largely … Continue reading Past Is Prologue: Is Another Repatriation Holiday On The Way?

The Repatriation Dilemma: Cash May Be King, But Is Earnings Per Share Trump?

By David L. Bernard TaxBlawg’s Guest Commentator, David L. Bernard, is the recently retired Vice President of Taxes for Kimberly-Clark Corporation, a past president of the Tax Executives Institute, and a periodic contributor to TaxBlawg. The financial press can’t stop talking about the amount of cash on corporate balance sheets. Journalists and arm-chair analysts alike … Continue reading The Repatriation Dilemma: Cash May Be King, But Is Earnings Per Share Trump?