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Multinational firms in tax havens : corporate motives, regulatory countermeasures, and recent statistics
Olbert, Marcel; Spengel, Christoph; Weck, Stefan - 2023 - This version: 27 July 2023
We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among tax authorities, with a focus on the recent Countryby-Country (CbC) reporting regimes,...
Persistent link: https://www.econbiz.de/10014367377
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The digital economy, global tax reforms and developing countries : an evaluation of Pillar I and Art. 12B UN Model
Heckemeyer, Jost H.; Schulz, Inga; Spengel, Christoph; … - 2024
This paper evaluates the Multilateral Convention to implement Pillar I Amount A, released by the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the perspective of developing countries. We conduct a comparative...
Persistent link: https://www.econbiz.de/10014518661
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The impact of taxes on bilateral royalty flows
Dudar, Olena; Spengel, Christoph; Voget, Johannes - 2015
relationship between taxation and bilateral royalty flows. We employ the OECD data on 3,660 country-pairs for the time period of … a negative impact of taxation on bilateral royalty flows. Moreover, we find that tax differentials, which represent a … relative level of taxation in a recipient state compared to other potential royalty recipients, have a significant influence on …
Persistent link: https://www.econbiz.de/10011307507
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Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform
Fuest, Clemens; Spengel, Christoph; Finke, Katharina; … - 2013
This paper discusses the issue of profit shifting and 'aggressive' tax planning by multinational firms. The paper makes two contributions. First, it provides some background information to the debate by giving a brief overview of existing empirical studies on profit shifting and by describing...
Persistent link: https://www.econbiz.de/10010324142
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On the determinants and effects of corporate tax transparency: Review of an emerging literature
Müller, Raphael; Spengel, Christoph; Vay, Heiko - 2020
In response to discussions about large multinational enterprises' tax planning activities, legislators around the world have adopted numerous regulations to increase corporate tax transparency. New settings and datasets have spurred empirical research in recent years. Our paper presents a review...
Persistent link: https://www.econbiz.de/10012315244
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How do investors value the publication of tax information? Evidence from the European public country-by-country reporting
Müller, Raphael; Spengel, Christoph; Weck, Stefan - 2021
We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country-by-country reporting (CbCR) regime. By employing an event study methodology, we find a significant cumulative average abnormal return (CAAR) of -0.699%, which translates into a...
Persistent link: https://www.econbiz.de/10012654280
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Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics
Olbert, Marcel; Spengel, Christoph; Weck, Stefan - 2023
We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among tax authorities, with a focus on the recent Countryby-Country (CbC) reporting regimes,...
Persistent link: https://www.econbiz.de/10014376033
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The EU's new era of "Fair Company Taxation": The impact of DEBRA and Pillar Two on the EU Member States' effective tax rates
Gschossmann, Emilia; Heckemeyer, Jost H.; Müller, Jessica - 2024
: Framework for Income Taxation" directive (BEFIT). …
Persistent link: https://www.econbiz.de/10014506947
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The digital economy, global tax reforms and developing countries: An evaluation of Pillar I and Art. 12B UN Model
Heckemeyer, Jost H.; Schulz, Inga; Spengel, Christoph; … - 2024
This paper evaluates the Multilateral Convention to implement Pillar I Amount A, released by the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the perspective of developing countries. We conduct a comparative...
Persistent link: https://www.econbiz.de/10014520280
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Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen
Evers, Maria Theresia; Finke, Katharina; Köstler, Melanie - 2014
Am 16. März 2011 hat die Europäische Kommission einen Richtlinienentwurf (RLE) für eine "Gemeinsame Konsolidierte Körperschaftsteuer-Bemessungsgrundlage (GKKB)" vorgelegt. Die darin enthaltenen Normen zur harmonisierten Ermittlung der steuerlichen Bemessungsgrundlage weisen jedoch aufgrund...
Persistent link: https://www.econbiz.de/10010457065