As American as Apple Inc.: International Tax and Ownership Nationality

Source: Chris William Sanchirico, University of Pennsylvania Law School, Public Law Research Paper No. 14-5, February 11, 2014

From the abstract:
The ownership nationality of large US multinational companies plays an implicit but important role in the current debate over how such companies should be taxed. This paper identifies that role and investigates what is actually known about where these companies’ shareholders reside.