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Tax Strategy Disclosure: A Greenwashing Mandate

Bilicka, Katarzyna A.; Casi, Elisa; Seregni, Carol; … - 2022

Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...

Persistent link: https://www.econbiz.de/10013266717

Qualitative Information Disclosure : Is Mandating Additional Tax Information Disclosure Always Useful?

Bilicka, Katarzyna Anna; Casi-Eberhard, Elisa; Seregni, … - 2021

Firms are facing progressively more stringent tax disclosure requirements. In this paper, we examine whether increased qualitative tax transparency leads to intended outcomes using, as an exogenous shock, the 2016 UK reform that mandated the disclosure of a tax strategy for firms above a certain...

Persistent link: https://www.econbiz.de/10013231964

A note on the time series measure of conservatism

Brauer, Sebastian; Westermann, Frank - 2010

Asymmetric persistence of accounting income is often tested in a regression of changes in earnings on lagged changes in earnings, including an interaction term for negative changes (see Basu [1997] or Ball et al. [2009] for a recent overview). In this note we propose an alternative, but closely...

Persistent link: https://www.econbiz.de/10010266098

Taxes and financial reporting: Evidence from discretionary investment write-offs in Italy

Arachi, Giampaolo; Bucci, Valeria - 2010

This paper provides further empirical evidence on the relationship between taxes and financial reporting by focusing on accounting decisions to write-offs equity investments. The analysis is based on panel data for Italian companies. In the period 1998-2006 the Italian corporate income tax has...

Persistent link: https://www.econbiz.de/10010274991

Taxing Multinational Enterprises: A Theory-Based Approach to Reform

Richter, Wolfram F. - 2022

Almost 140 countries have agreed to reallocate the rights to tax international corporate profits and to introduce minimum tax rates. The agreed plan is the product of pragmatism and a search for consensus, but ambitious. It includes steps towards unitary taxation to be established by a...

Persistent link: https://www.econbiz.de/10014290029

Transfer Pricing: Roles and Regimes

Nielsen, Søren Bo - 2014

Against a background of rather mixed evidence about transfer pricing practices in multinational enterprises (MNEs) and varying attitudes on the part of tax authorities, this paper explores how multiple aims in transfer pricing can be pursued across four different transfer pricing regimes. A MNE...

Persistent link: https://www.econbiz.de/10010352426

Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy

Richter, Wolfram F.; Breuer, Markus - 2015

profit-based methods are on the rise although only rated as “methods of last resort” by the OECD. This paper focuses on … regulated profit splitting and compares this transfer pricing rule with one allowing multinationals to price IP freely subject …

Persistent link: https://www.econbiz.de/10010531817

Aligning profit taxation with value creation

Richter, Wolfram F. - 2019

The OECD seeks to align transfer pricing and profit taxation with value creation but fails to provide a clear … definition. This paper argues that value creation requires international cooperation and that the profit tax base should … claim that current rules of international profit taxation are aligned with value creation is rejected. If anything, the OECD …

Persistent link: https://www.econbiz.de/10012018280

The Digital Services Tax as a Tax on Location-Specific Rent

Cui, Wei; Hashimzade, Nigar - 2019

In 2018, the European Council and the UK and Spanish governments each proposed to introduce a Digital Services Tax (DST), to be levied on the revenue of large digital platforms from advertising, online intermediation, and/or the transmission of data. We offer a rationalization of the DST as a...

Persistent link: https://www.econbiz.de/10012052843

Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting

Richter, Wolfram F. - 2017

internationally regulated split of the profit earned with imported IP. …

Persistent link: https://www.econbiz.de/10011698731