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The Effect of U.S. Country-by-Country Reporting on U.S. Multinationals’ Tax-Motivated Income Shifting and Real Activities

Nessa, Michelle L.; Persson, Anh; Song, Jane Z.; … - 2023

The Organization for Economic Co-operation and Development introduced country-by-country reporting (CbCR) for multinational enterprises (MNEs) to help tax authorities combat tax-motivated income shifting. This study uses confidential tax administrative data from 2011 to 2018 to examine the...

Persistent link: https://www.econbiz.de/10014254962

A reexamination of investors' reaction to tax shelter news : evidence from the Luxembourg tax leaks

Nesbitt, Wayne L.; Outslay, Edmund; Persson, Anh V. - In: Journal of accounting & economics 75 (2023) 2/3, pp. 1-19

Persistent link: https://www.econbiz.de/10014306729

The effect of mandatory financial statement disclosures of tax uncertainty on tax reporting and collections : the case of FIN 48 and multistate tax avoidance

Gupta, Sanjay; Mills, Lillian F.; Towery, Erin M. - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 203-229

Persistent link: https://www.econbiz.de/10010472017

How do IRS resources affect the corporate audit process?

Nessa, Michelle; Schwab, Casey M.; Stomberg, Bridget; … - In: The accounting review : a publication of the American … 95 (2020) 2, pp. 311-338

Persistent link: https://www.econbiz.de/10012257844

Third-party reporting and cross-border tax planning

Edwards, Alexander; Hutchens, Michelle; V. Persson, Anh - In: Contemporary accounting research : the journal of the … 41 (2024) 2, pp. 1248-1283

Persistent link: https://www.econbiz.de/10014560534