[enter Abstract Body]This study is motivated by the cross-sectional differences in the willingness of firms to minimize tax based on their financial structure. We investigate whether ”financially constrained” firms increase tax aggressiveness compared to it’s immediate ”less...

Corporate Taxation, Group Debt Funding and Base Erosion' is the first in-depth analysis of the features and implications of the directive, and it provides insightful and practical discussions by experts from around Europe on the crucial interactions of the Anti-Tax Avoidance Directive (ATAD)...