One of the most serious effects of offshoring is tax avoidance, which harms the economies of the affected regions. In an attempt to eradicate tax avoidance, the EU seeks to establish tax harmonization across its Member States. Based on data for 2006-2014, this study analyzes the historical...

Since the initial application in Spain of the tax effect accounting method based on the international accounting standards (IAS 12 income tax) in 1990, very few empirical studies have examined whether this method provides significant information for decision making. The paper analyses the fiscal...