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283:. Yet another paper makes passing reference to the Killer B, Deadly D, and Outbound F as being well-known “contraptions” used to avoid repatriation taxes. My intent in writing this article was to summarize the extant sources that both describe these particular sorts of repatriation tax avoidance behaviors and treat them as a related to some common phenomenon.
271:
topic as a whole here (several articles cover the Killer B, Deadly D, and
Outbound F tax avoidance schemes as a part of the same repatriation-tax-avoidance-by-acquisitions phenomenon), though the term “pseudo-reorganization acquisition” does appear to have more limited use in literature. Papers that discuss this include
452:
I believe that I've made significant progress on points 1-3 and 5 above, and I'd like feedback to see if this is sufficient. I'm not exactly sure of how to address point 4 except to not reference to subsections A, C, and E. I don't think the article currently does this, so I think that there has been
327:
thanks for the quick response! As long as you're actively working on it, am happy to pause the review and re-review in a timely fashion. I looked over the three links you sent me and I am summarizing what I took away from them. They're all good sources for sure and should be included in article, but
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Aim for a maximum of 1-2 citations per statement. If multiple citations are valid, use the best/most insightful one. I will be strict about this, especially given the technical complexity and length of the sources. Would be nice to have specific page numbers, but that's not a requirement so I won't
270:
To be honest, the reason I had chosen this title is because that is the way that I was taught to refer to the clever use of the corporate acquisitions to avoid U.S. repatriation taxes as an undergrad owing to three specific IRS quirks in the IRS code. There’s definitely significant coverage of that
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1. In short, my concern is that the article title at very minimum is giving the impression that more than one of the sixteen sources enclosed establish or build on a theory of "pseudo organizational acquisition". This needs to be addressed first, otherwise it's synthesizing the other sources. At
309:? I don’t think the article is all that far away from meeting the GA breadth requirement if what is missing is a paragraph or two on how different studies evaluate the traditional effectiveness of the strategies, but I would like pointers as to how to improve this if this is going to fail. —
286:
I think the current title generally works as a descriptive title for this topic, though if you would like to move this page to “Repatriation tax avoidance via reorganization acquisitions” I would not object except with respect to the title not being concise. I am also unable to access the
247:
2nd opinion, got here from GA talk page. Although it's great to see more writing on taxation, which is definitely underrepresented on
Knowledge, I think the review above has valid concerns when it comes to the article's scope/title, reference issues and possible gaps in coverage.
426:
I've moved the page per above. I'm going to get working on the remaining feedback today and over the next week. I'm not going to be editing when it gets closer
Christmas, but I can ping you when I believe I've improved the article in line with your feedback above. —
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for a more abstract/high level overview of tax avoidance practices. This article goes too in depth into IRS laws and specific examples, without giving a scope of how prominent/serious this problem is. For example this article (not included yet) indicates that
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I was looking for more sources about "Pseudo-reorganization acquisitions" but could only find papers by Harris/Brien who coin the article title's phrase/term in 2017 (which you linked in article), and a follow up critique of their paper by Chen/Shevlin.
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Loomis: Discusses Killer B, Deadly D and
Outbound F. The level of detail it gives to the specific IRS codes they refer is right amount of abstraction. The current Knowledge article includes excessive legal text,
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If there is no further changes or response, I'll close this GAN as failed this time. Additionally I'd either boldly rename this, or nominate it for deletion, absent 3 independent sources ~ 🦝
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389:? This topic is very much related, and arguably could be a subsection of that article, but if it will be its own article, it should explain its relation at minimum. Merely linking to
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Subsections A, C and E are not even mentioned in any of the sources provided. The fact that Killer B is a reference to
Subsection B, or Deadly D to subsection D is not obvious either.
379:. Most of the academic articles manage to explain without listing the text inline over 30 pages. A shorter Knowledge article that is encyclopedic, should be even more succinct.
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is the most consistent name I am seeing from all the sources you've mentioned (and in my own research). The style of writing for university where
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I won't always be able to write such long/suggestive replies, but was intrigued by this topic and your willingness to work on it further
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Additionally, if the above satisfies your notability concerns, are there specific things that you would want to see worked on aside from
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A section about the likelihood of mergers/acquisitions is an interesting one. Not necessary, but nice to have.
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Here is a summary of subsequent sources used next to the phrase pseudo-reorganization acquisitions
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187:: No mention of pseudo. Does mention Killer D/Deadly B IRS tax reorganization practices
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810:"Dodging Repatriation Tax: Evidence from the Domestic Mergers and Acquisitions Market"
626:"Dodging Repatriation Tax: Evidence from the Domestic Mergers and Acquisitions Market"
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Rename the article to anything authoritatively backed by multiple articles. Could be
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Belz, Thomas; Robinson, Leslie A.; Ruf, Martin; Steffens, Christian (2013-12-23).
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Definition of
Reorganizations under Internal Revenue Code Section 368(a)(1)
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No mention of pseudo except for "Pseudo R squared" label on p48-49,56.
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it's not easy to verify what claim is being made from which source.
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are actively encouraged, is quite different from
Knowledge. I found
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or something else as long as it's not an original/synthesized term.
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none mention the phrase "pseudo" or "reorganizational" anywhere.
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On mobile, so I apologize for the ugliness of the formatting. —
524:- everyone happy if I pick up the review at /GA2? Best Wishes,
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No mention of pseudo here either; does discuss reorganizations.
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Martin, Xiumin; Rabier, MaryJane; Zur, Emanuel (2015-06-01).
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Martin, Xiumin; Rabier, MaryJane; Zur, Emanuel (2015-06-01).
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Shushugah has stopped editing, you may need a new reviewer. (
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several pages in the section on repatriation limitation here
766:"The Double Irish Sandwich: Reforming Overseas Tax Havens"
730:"The Disclosure and Valuation of Foreign Cash Holdings"
694:"Tax Avoidance as a Driver of Mergers and Acquisitions"
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552:"Do U.S. Firms Disguise Acquisitions to Avoid Taxes?"
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but I wanted to give you a chance to respond first.
405:feel free to add anything else. Kind regards ~ 🦝
225:(also a possible alternative Article name) has an
550:Harris, Jeremiah; O'Brien, William (2021-06-24).
660:Terlep, Kate Linebaugh and Sharon (2013-07-01).
586:Chen, Novia X.; Shevlin, Terry (2018-11-01).
356:Knowledge:Relationships with academic editors
273:see the paragraph spanning pages 8 and 9 here
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279:, and a lare portion beginning on page 3 of
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223:tax avoidance through acquisition
453:progress made there, as well. —
18:Talk:Repatriation tax avoidance
764:Loomis, Stephen C. (2012-12).
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