The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same … time accompanied by significant changes in the determination of the tax base for both major German corporate taxes … - corporate income tax and trade tax. The reform followed the distinct and internationally prevalent pattern of tax rate cut cum …

International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the … tax base. Our analysis reveals that IFRS could provide elements of a common and harmonised European tax base in certain …

Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation … Accounting Standards / International Financial Reporting Standards (IAS/IFRS). Since dependency of financial and tax accounting … according to different degrees prevails in all EU member states a linkage between IAS/IFRS and tax accounting seems to be …

cross-border tax evasion. In this regard, the OECD launched a global standard for the AEOI, the Common Reporting Standard … study, we analyze the impact of the CRS on cross-border tax evasion using a difference-in-difference research design. By … parked in offshore locations for tax evasion purposes. Moreover, such wealth and related income has not been repatriated but …

We use a unique matched tax return-financial statement data set to examine the magnitude and sources of book-tax … differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting … differ in Germany in the most accurate manner. Despite the close link between financial and tax accounting in Germany, we …

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