This paper was submitted to the Department of Finance, Canada during the public consultation regarding proposals to eliminate some tax planning advantages for private corporations. It supports the direction of introducing more fairness in the tax system by preventing income-shifting (such as...

The allocation of management and control in the business decision process finds expression in the coordination intensity between agents in the firm. We develop and test a theory, based on the organizational design literature, for the intensity in which the tax department strives to coordinate...

The multinationalization of corporate investment in recent years has given rise to a number of international tax avoidance schemes that may be eroding tax revenues in industrialized countries, but which may also reduce tax burdens on mobile capital and so facilitate investment. Both the welfare...

This paper assesses the redistribution of foreign direct investments (FDI) and tax revenues among countries due to multinationals’ response to international differences in corporate tax systems. The paper briefly reviews the literature on the tax sensitivity of FDI and uses a consensus...

In this paper we analyze reform concepts aiming to harmonize group taxation throughout the EU. The Common Consolidated Corporate Tax Base (CCCTB) enables European multinationals to determine their tax burden using a common tax base. By contrast, the European Tax Allocation System (ETAS) is based...

This article is concerned with the role of tax planning in Chinese MNCs foreign direct investment (FDI) decisions. It can be shown that tax planning (intragroup debt financing) enables Chinese firms to locate value-added chain and direct investment (e.g. production) in high-taxed foreign...