DISCUSSION OF Transfer Pricing and the Persistent Zero Taxable Income of Foreign-Controlled U.S. Corporations.
本文讨论了一篇关于外国控制的美国公司持续零应税收入的研究，赞扬其选题和研究设计，但对其结果解释提出不同意见，强调如何解读美国控制样本公司的正系数ZERO的重要性。
Abstract Offers a discussion of the article entitled "Transfer Pricing and the Persistent Zero Taxable Income of Foreign-Controlled U.S. Corporations," by Julie H. Collins, Deen Kemsley, and Douglas A. Shackelford in this issue of "The Journal of the American Taxation Association." Commendation for choosing an excellent topic and an excellent research design; Detailed disagreement with the authors regarding the interpretation that should be put on their results; Importance of addressing how to interpret the positive coefficient ZERO for the U.S. control sample firms.