Graduation Year

2017

Date of Submission

12-2016

Document Type

Campus Only Senior Thesis

Degree Name

Bachelor of Arts

Department

Economics-Accounting

Reader 1

Matthew Magilke

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© 2016 Alexa N Heydenberk

Abstract

This paper looks at the difference in disclosure requirements between the foreign earnings that companies plan to repatriate back to the United States and those that companies plan to permanently reinvest abroad. The concepts of transparency and compliance are addressed as issues related to the current disclosure requirements surrounding permanently reinvested earnings and the associated unrecognized deferred tax liability. The resulting implications on investors as well as the effects of tax holidays will also be discussed. Overall, this paper aims to prove the need for modification of the current disclosure requirements regarding foreign earnings labeled as permanently reinvested earnings as well as stricter regulation of these requirements in order to increase company compliance.

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