Impacts of Canadian and U.S. Tax Reform on the Financing of Canadian Subsidiaries of U.S. Parents

Roy D.. Hogg, Jack Mintz, and Joel Slemrod, Studies in International Taxation (University of Chicago Press, 1993), chap. 2, https://www.nber.org/books-and-chapters/studies-international-taxation/impacts-canadian-and-us-tax-reform-financing-canadian-subsidiaries-us-parents.