In the context of international tax coordination incomplete information is one of the well-known frictions that can … lead to bargaining failure and might explain a lack of observed coordination. We consider international negotiations about … tax coordination under complete and incomplete information. We identify the conditions for multilateral negotiations to be …

shifting within multinationals. We show that international tax coordination is more likely to prevail if the degree of …

shifting within multinationals. We show that international tax coordination is more likely to prevail if the degree of …