A recent decision of the European Court of Justice (‘ECJ') sheds considerable light over entitlement of a taxpayer to claim input tax credit. In the case of Întreprinderea Individuală Dobre M. Marius (C-159/17, decision dated 07.03.2) [ECLI: EU:C:2:161] the ECJ has dealt with the finer...

Producers or consumers faced with an increase in taxes are usually able to shift parts of it to other levels in the value chain. We examine who is actually bearing the burden of increased energy taxes in the EU-area - consumers or exporters. Traditional tax incidence theory presumes spot...

We investigate whether firms in close customer-supplier relationships are better able to identify and implement tax avoidance strategies via supply chains. Consistent with our prediction, we find that both principal customers and their dependent suppliers avoid more taxes than other firms....

We examine how business strategic alignment between supply chain partners affects tax avoidance of suppliers with pure versus hybrid business strategies. Strategic alignment fosters mutual trust and facilitates the diffusion of tax knowledge between trading partners and their cooperation in tax...