Tax authorities in several countries have intensified their surveillance of intercompany transfer pricing in recent … pricing for tax purposes. It reviews the existing international guidelines and national rules on methods for determining … appropriate transfer prices, as well as the issues related to tax administration practices for the implementation of those rules …

can be effective at shoring up the corporate tax base and enhancing the perceived equity of the tax system, potentially … income tax, a minimum tax can help mitigate base erosion from excessive tax incentives and avoidance. Using a new panel … dataset that catalogues changes in minimum tax regimes over time around the world, firm-level analysis suggests that the …

Can we empirically show the benefits of improving the practices and characteristics of tax administration agencies for … matter. This paper analyzes the association between tax collections and tax administrations, using the novel dataset (ISORA …). We find that tax performance is positively and strongly associated with the operational strength of tax administrations …

the value-added tax (VAT). The analysis is based on two alternative measures of VAT efficiency: (1) the VAT C …

the economic properties of formula apportionment relative to the current international tax regime that is based on …; and it discusses new distortions and the impact on tax competition. The analysis exploits different datasets to assess the …

This paper employs unique tax administrative data and operational audit information from a sample of approximately 7 …,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future reporting behavior. Our … additional tax assessment, reported taxable income is estimated to be 64% higher in the first year after the audit than it would …

This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and … compliance costs and strengthening deterrence. The reform's positive effects on tax collection are hindered by shortcomings in …

Despite recording double digit growth since 2000, Armenia''s tax-to-GDP ratio has been fairly stable at about 141 …⁄2 percent. This paper catalogues a range of factors that may account for Armenia''s stubbornly for tax collection by … benchmarking Armenia''s tax-to-GDP against some comparator countries and conducting an extensive econometric study of the main …