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What Do They Pay? Towards a Public Database to Account for the Economic Activities and Tax Contributions of Multinational Corporations

Cobham, Alex - 2017

This paper reviews the prospects for a global public database on the tax contributions and economic activities of …, and scenarios of usage for a database. Secondly, we look at what kinds of information a public database could and should … contain. Thirdly, we look at the opportunities and challenges of building a public database drawing on various existing …

Persistent link: https://www.econbiz.de/10012945990

Cross-border investment, deterrence, and compliance effects of ownership transparency

Amberger, Harald; Wilde, Jaron H.; Wu, Yuchen - 2024

Persistent link: https://www.econbiz.de/10015197956

Regulatory mayhem in offshore finance : what the Panama Papers reveal

Hira, Anil; Murata, Brian; Monson, Shea - In: The failure of financial regulation : why a major …, (pp. 191-232). 2019

Persistent link: https://www.econbiz.de/10012101260

Estimating an impact of base erosion and profit shifting (BEPS) countermeasures : a case of business group

Legenzova, Renata; Levišauskaitė, Kristina; Kundelis, … - In: Oeconomia Copernicana 8 (2017) 4, pp. 621-642

Persistent link: https://www.econbiz.de/10012229052

Compliance with Base Erosion and Profit Shifting Action 13 : insights from tax consultants and tax officials

Roggeman, Annelies; Aro-Sati, Leila; Verleyen, Isabelle - In: European research on management and business economics 31 (2025) 1, pp. 1-12

To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of information with tax authorities....

Persistent link: https://www.econbiz.de/10015410546

Can territorial tax compliance systems reduce the tax avoidance of firms with operations in tax havens?

Lee, Namryoung - In: Emerging markets finance & trade : a journal of the … 53 (2017) 4, pp. 968-985

Persistent link: https://www.econbiz.de/10011764628

Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior

Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2021

This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...

Persistent link: https://www.econbiz.de/10012601643

Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior

Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2021

Persistent link: https://www.econbiz.de/10012603894

Using accounting information to predict aggressive tax location decisions by European groups

Borrotti, Matteo; Rabasco, Michele; Santoro, Alessandro - In: Economic systems 47 (2023) 3, pp. 1-17

Persistent link: https://www.econbiz.de/10014391880

Aggressive Tax Avoidance by Managers of Multinational Companies as a Violation of Their Moral Duty to Obey the Law : A Kantian Rationale

Lenz, Hansrudi - 2021

Managers of multinational companies often favor an aggressive tax avoidance strategy that pushes the legal limits onto the advantage of shareholders and the disadvantage of the spirit of democratically legitimized tax laws. The public and media debate whether such aggressive behavior is immoral....

Persistent link: https://www.econbiz.de/10013248955