Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS … tax information (Country-by-Country Reporting (CbCR)). In our paper, we demonstrate that neither consolidated nor … do not prevent multinationals from profit shifting, since their common tax minimization strategies are mainly based on …

Tax planning with intangibles has become one of the most popular and most vividly debated topics in international … taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax … rates, namely the disposal of intangibles to low-tax subsidiaries, intra-group licensing arrangements, and intra …

close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of … deferred taxes were revised considerably. We make use of these new disclosure provi-sions to disaggregate firms' deferred tax … position and to analyze the components of temporary book-tax differences that add to the reporting gap in Germany. To this end …

We use a unique matched tax return-financial statement data set to examine the magnitude and sources of book-tax … differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting … differ in Germany in the most accurate manner. Despite the close link between financial and tax accounting in Germany, we …

creation of value. Besides, geographic distances tend to be less relevant. The main objective of international tax planning … consists of minimising the effective tax rate of the whole company or group. In this paper, it is examined for several … instruments of international tax planning whether new chances of minimising the effective tax rate emerge with the use of ICT and …

We study tax compliance in Slovenia using data generated in a field experiment. Small accounting companies were … the second treatment group, tax officers from the tax authorities handed out in person the same letter that companies in …

In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion …, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the …

We investigate the dynamic effects of a charitable lottery and an income tax on donations. The analysis is based on a … out of voluntary contributions in the presence of an income tax. These economic interventions weakly spill-over to the …

This paper discusses the issue of profit shifting and 'aggressive' tax planning by multinational firms. The paper makes … currently accused of avoiding taxes. We then show that preventing this type of tax avoidance is, in principle, straightforward … interest and license deduction, fundamental reforms of the international tax system and country-by-country reporting, are …

This paper discusses the issue of profit shifting and 'aggressive' tax planning by multinational firms. The paper makes … currently accused of avoiding taxes. We then show that preventing this type of tax avoidance is, in principle, straightforward … interest and license deduction, fundamental reforms of the international tax system and country-by-country reporting, are …