Showing 1 - 10 of 54
Persistent link: https://www.econbiz.de/10013165385
This paper investigates the influence of firms, the tax profession, and civil society on tax legislation in the context of the OECD Base Erosion and Profit Shifting (BEPS) project against international tax avoidance. Based on content analysis, we simultaneously study two lobbying levers that...
Persistent link: https://www.econbiz.de/10012931663
This study investigates the influence of three interest groups—businesses, the tax profession, and civil society—on tax rules in the context of the Organization for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) project. Our study is important as prior...
Persistent link: https://www.econbiz.de/10013216834
Persistent link: https://www.econbiz.de/10010204387
Persistent link: https://www.econbiz.de/10009514861
Persistent link: https://www.econbiz.de/10011376475
Trotz zahlreicher Beiträge zum Country-by-Country Reporting mangelt es bisher an empirischer Evidenz zur Verbreitung einer länderbezogenen Berichterstattung steuerlicher Informationen. Die vorliegende Studie fasst freiwillige Initiativen sowie regulatorische Entwicklungen zusammen und...
Persistent link: https://www.econbiz.de/10011311049
Persistent link: https://www.econbiz.de/10009790194
Persistent link: https://www.econbiz.de/10010403899
This study examines how dimensions of culture influence variations in views about the link between corporate tax payments and corporate social responsibility (CSR). Using textual analysis and a newly-developed set of keywords unique to a tax setting, we analyze 4,438 CSR reports from 24...
Persistent link: https://www.econbiz.de/10012895897