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The Effects of International Differences in the Tax Treatment of Goodwill: A Comment

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  • Christopher W Nobes

    (University of Reading)

Abstract

This paper suggests that a hypothesis in a previous paper in this journal is false. The hypothesis relates to the tax deductibility of goodwill, but the paper does not distinguish between goodwill on consolidation (which is not tax deductible) and other purchased goodwill (which is deductible in some jurisdictions).© 1996 JIBS. Journal of International Business Studies (1996) 27, 589–592

Suggested Citation

  • Christopher W Nobes, 1996. "The Effects of International Differences in the Tax Treatment of Goodwill: A Comment," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 27(3), pages 589-592, September.
    • Handle: RePEc:pal:jintbs:v:27:y:1996:i:3:p:589-592
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    Cited by:

    1. Herita Akamah & Ole-Kristian Hope & Wayne B Thomas, 2018. "Tax havens and disclosure aggregation," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 49(1), pages 49-69, January.

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