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Cost contribution arrangements (CCAs) and Cost sharing agreements (CCAs) belong to the tools of modern finance management. Costs spend by associated enterprises on developing producing or obtaining assets, services or rights (in general - benefits) are used for tax optimizing too. The main...
Persistent link: https://www.econbiz.de/10013115754
Service level agreements (SLA) concerning services in research and development and other intangible assets in particular must be treated from the tax perspective within a multinational group of related enterprises with the setting of transfer pricing. However, this generates many problems which...
Persistent link: https://www.econbiz.de/10013117371
Managers express growing concern over media coverage of corporate taxes, yet no large-sample empirical study examines …
Persistent link: https://www.econbiz.de/10012936795
Persistent link: https://www.econbiz.de/10012849991
This volume presents a new approach to today's tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in the academic tax literature — which is filtering into everyday discussions of tax law...
Persistent link: https://www.econbiz.de/10013026122
We use a shock to the public scrutiny of firm subsidiary locations to investigate whether that scrutiny leads to changes in firms' disclosure and corporate tax avoidance behavior. ActionAid International, a nonprofit activist group, levied public pressure on noncompliant U.K. firms in the FTSE...
Persistent link: https://www.econbiz.de/10012988372
Prior research provides mixed evidence on whether corporate lobbying activities increase or decrease shareholder value. In this study we use detailed data on corporate lobbying expenditures to investigate which factors influence the returns to corporate lobbying activities. Specifically, we...
Persistent link: https://www.econbiz.de/10012992236
We use a shock to the public scrutiny of firm subsidiary locations to investigate whether that scrutiny leads to changes in firms' disclosure and corporate tax avoidance behavior. ActionAid International, a non-profit activist group, levied public pressure on noncompliant U.K. firms in the FTSE...
Persistent link: https://www.econbiz.de/10013033064
loss firms). The amount of taxes paid by these loss firms is substantial and increasing over time. This study seeks to … understand this prevalence of taxpaying loss firms. We investigate the determinants of why loss firms pay taxes. We find that …’ tax loss carry back potential and firm size are important determinants of why loss firms are paying taxes. These variables …
Persistent link: https://www.econbiz.de/10014239667
To combat tax avoidance by multinational corporations, the Organisation for Economic Co‐operation and Development introduced country‐by‐country reporting (CbCr), requiring firms to provide tax authorities with a geographic breakdown of their profitability and activities. Treating the...
Persistent link: https://www.econbiz.de/10014096142