Untaxed Foreign Earnings—Keep Growing!

Jack T. Ciesielski; Thomas R. Weirich

doi:10.1002/jcaf.22210

Untaxed Foreign Earnings—Keep Growing!

Jack T. Ciesielski, Thomas R. Weirich

Accounting, School Of

Research output: Contribution to journal › Comment/debate

Abstract

Focusing on a lack of transparency related to untaxed foreign earnings (UFEs), this article highlights the growing balance in accumulated UFEs by the corporate sector. The authors also explain where the concept of “indefinite reinvestment assumption” comes from that has resulted in UFEs. The article further discusses that these UFEs are not really part of an entity's real earnings that are available to shareholders by discussing Schrodinger's paradox.

Original language	English
Pages (from-to)	71-80
Number of pages	10
Journal	Journal of Corporate Accounting and Finance
Volume	28
Issue number	2
DOIs	https://doi.org/10.1002/jcaf.22210
State	Published - Jan 1 2017

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Untaxed Foreign Earnings—Keep Growing!

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