Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used as a measure to … provide tax certainty. Rulings are currently controversially discussed in the context of tax planning activities of … multinational firms (Luxembourg Leaks). We analyze ATRs as tax uncertainty shields from both the taxpayers' and the tax authorities …

This study examines the relation between risk-based tax audit strategies and corporate tax avoidance. We exploit OECD … data across 54 countries on risk profiling, predictive modeling, and internal intelligence functions in tax administrations … from 2014 to 2017 to investigate whether risk-based tax audits have an incremental effect on tax avoidance beyond …

This study examines the relation between risk-based tax audit strategies and corporate tax avoidance. We exploit OECD … data across 54 countries on risk profiling, predictive modeling, and internal intelligence functions in tax administrations … from 2014 to 2017 to investigate whether risk-based tax audits have an incremental effect on tax avoidance beyond …

This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in … different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We … employ a game-theoretical model to analyze the costs and benefits of two tax transfer pricing regimes (consistency vs …

This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in … different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We … employ a game-theoretical model to analyze the costs and benefits of two tax transfer pricing regimes (consistency vs …

This study analyzes the impact of tax complexity on the location of tax employees and tax risk. Using a hand …-collected dataset of more than 7,500 tax employees from 348 European-listed multinationals, we identify two types of firm-level costs … associated with tax complexity-tax employees, and tax risk. We find that firms locate more tax employees in countries with …