Using accounting information to predict aggressive tax location decisions by European groups
Matteo Borrotti, Michele Rabasco, Alessandro Santoro
| Year of publication: |
2023
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|---|---|
| Authors: | Borrotti, Matteo ; Rabasco, Michele ; Santoro, Alessandro |
| Published in: |
Economic systems. - Amsterdam [u.a.] : Elsevier, ISSN 0939-3625, ZDB-ID 1072886-7. - Vol. 47.2023, 3, p. 1-17
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| Subject: | Aggressive tax planning | Machine learning | Tax havens | Tax compliance by multinationals | Multinationales Unternehmen | Transnational corporation | Steuermoral | Tax compliance | Steuerplanung | Tax planning | Steuervermeidung | Tax avoidance | Steueroase | Tax haven | Künstliche Intelligenz | Artificial intelligence | EU-Staaten | EU countries | Unternehmensbesteuerung | Corporate taxation | Steuererhebungsverfahren | Taxation procedure | Steuerflucht | Cross-border tax evasion | Betriebliche Standortwahl | Firm location choice |