As American as Apple Inc.: International Tax and Ownership Nationality
68 Pages Posted: 11 Feb 2014 Last revised: 21 Jul 2015
Date Written: October 28, 2014
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
JEL Classification: K34, K22, K33, H24, H22, H25, H87, E62, F2, F3, F36, F4, F42, G23, G24, G28, G38
Suggested Citation: Suggested Citation