@article {1970686, title = {Taxes and Investment Opportunities: Valuing Permanently Reinvested Foreign Earnings}, journal = {National Tax Journal}, volume = {61}, year = {2008}, month = {2008}, pages = {699-720}, keywords = {Accounting}, url = {http://ntj.tax.org/}, author = {Eiler,Lisa and Bryant-Kutcher,Lida and Guenther,David A} }