Feller, Anna; Schanz, Deborah - arqus - Arbeitskreis Quantitative Steuerlehre - 2014
corporate tax planning through a series of 19 in-depth German tax expert interviews. Our findings show that three distinct … hurdles in the tax planning process can explain different levels of tax expense across companies. Those three hurdles are … which tax planning methods are. available (defined by business context), desirable (given via aims of tax planning), and …