Showing 1 - 10 of 28
Persistent link: https://www.econbiz.de/10011369769
Persistent link: https://www.econbiz.de/10011369841
Persistent link: https://www.econbiz.de/10011370156
Persistent link: https://www.econbiz.de/10011370391
Persistent link: https://www.econbiz.de/10011370819
Persistent link: https://www.econbiz.de/10011370973
Persistent link: https://www.econbiz.de/10011371455
This paper empirically examines whether expansion of the EU has increased international tax competition. To do so, we … studies, we find robust evidence for tax competition. In particular, our estimates suggest that EU membership affects … responses with EU members responding more to the tax rates of other members. This lends credence to the above-noted concerns. …
Persistent link: https://www.econbiz.de/10009724406
Since its conception, some within the European Union have expressed concerns over the ability of multinationals to avoid taxation by undertaking transfer pricing to shift profits towards low tax locations. These concerns have been growing, leading to a renewed call for a common consolidated...
Persistent link: https://www.econbiz.de/10009733757
Persistent link: https://www.econbiz.de/10009406202