Reference health
Multinational Ownership Structures and Anti Tax Avoidance Legislation
10/10 checkable references clean · checked 2026-08-29
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
1 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 10 checked references that resolve
resolves10.1016/s0047-2727(01)00174-8
The effect of the tax reform act of 1986 on the location of assets in financial services firms
resolves10.1506/1717-5042-0880-4p73
Capital Gains Taxes and Acquisition Activity: Evidence of the Lock‐in Effect*
resolves10.1046/j.1540-6261.2003.00622.x
Shareholder Taxes in Acquisition Premiums: The Effect of Capital Gains Taxation
resolves10.1016/j.jacceco.2013.08.005
The separation of ownership and control and corporate tax avoidance
resolves10.1111/j.1468-2354.2009.00575.x
TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS*
resolves10.1016/j.euroecorev.2011.11.004
Cross-border tax effects on affiliate investment—Evidence from European multinationals
resolves10.1016/j.jacceco.2017.06.004
Does U.S. foreign earnings lockout advantage foreign acquirers?
resolves10.2139/ssrn.2900716
Taxing Multinationals Beyond Borders: Financial and Locational Responses to CFC Rules
The 1 reference without a DOI — listed, not checked
no DOI — not checkedref11
What this badge says. CiteStamped means the CHECKABLE references of this
work were clean at the dated check: each resolved to a known work in a public registry, and none
carried a retraction notice at that time. It says nothing about the quality, findings,
or importance of the work itself, and nothing about references deposited without a DOI.
checked 2026-08-29 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record
Embed this badge
Both snippets point at the live badge image and link back to this page. The badge re-renders from the daily check, so an embed never goes stale by more than a day of visits.
<a href="https://citestamp.com/citestamped/10.2139/ssrn.3070357"><img src="https://citestamp.com/citestamped/10.2139/ssrn.3070357/badge.svg" alt="CiteStamped reference-health badge" width="460" height="64"></a>
[](https://citestamp.com/citestamped/10.2139/ssrn.3070357)