effective tax rates than domestic firms. We confirm this result using a state-of-the-art propensity score matching approach …

, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the … approach. Our assessment is based on the two proposals' ability to generate tax revenue and their implications for net … particular, Pillar I Amount A will likely outperform the UN's proposal in terms of its tax revenue potential. …

to measure profit shifting activity. These indicators add to past and ongoing efforts in academic tax research to … empirically identify the scale and tax sensitivity of international profit shifting. In this paper, they discuss whether the …, including tax haven operations. With better access to such high-quality micro-level data, it will be more promising to …

This paper analyzes whether a corporate tax cut reduces profit shifting to low-tax countries. I use firm-level data of … 2,812 German corporations around the Business Tax Reform in 2008. Applying a difference-in-differences framework with a … evidence that even a 10 percentage points cut in the business tax rate leads to a reduction of profit shifting activities. …

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing … decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR …

Focus to assess in how far the new disclosure obligation increased transparency on banks' tax avoidance behavior. Our … EU bank groups, especially in tax havens. We also document a striking disconnect between reported profits and real … activity, noting considerable heterogeneity between different tax havens and bank groups from different headquarter countries …

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, designed to uncover and address tax haven usage by multinational …