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

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

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 …

This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country …, introducing an inverted tax credit system, levying withholding taxes on all interest and royalty payments and levying withholding … taxes as an anti-avoidance regulation. We calculate the tax revenue effects of introducing a minimum withholding tax on …

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS … tax information (Country-by-Country Reporting (CbCR)). In our paper, we demonstrate that neither consolidated nor … do not prevent multinationals from profit shifting, since their common tax minimization strategies are mainly based on …

This paper discusses the issue of profit shifting and 'aggressive' tax planning by multinational firms. The paper makes … currently accused of avoiding taxes. We then show that preventing this type of tax avoidance is, in principle, straightforward … interest and license deduction, fundamental reforms of the international tax system and country-by-country reporting, are …

Directive on a Common Consolidated Corporate Tax Base (CCCTB) on March 16, 2011. In the context of the Europe 2020 Strategy … to conflicting tax claims between Member States and, ofcourse, the reduction of tax compliance costs. However, as the … a CCCTB, i.e. the common corporate tax base (CCTB). The paper combines qualitative and quantitative analyses on the key …

This paper discusses the issue of profit shifting and 'aggressive' tax planning by multinational firms. The paper makes … currently accused of avoiding taxes. We then show that preventing this type of tax avoidance is, in principle, straightforward … interest and license deduction, fundamental reforms of the international tax system and country-by-country reporting, are …

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS … of country-specific tax-related information for companies in all industry sectors. In our paper, we demonstrate that … current tax planning activities are mainly based on the legal exploitation of gaps and loopholes in national and international …

The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the … related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to … evaluate the economic consequences of introducing a harmonized set of tax accounting rules for EU-based companies. The …