The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...

This paper investigates profit-shifting behaviour among a large sample of multinational corporations (MNCs) in China. While profit-shifting behaviour is difficult to observe directly, it can be inferred from the behaviour of firms. That is the approach taken by Egger, Merlo, and Wamser...

This paper investigates profit-shifting behaviour among multinational corporations (MNCs) in China. The authors exploit the flat-rate structure of China’s corporate income tax, along with its system of targeted, preferential rates, to estimate the relationship between profits and tax rates....

Unternehmerisches Handeln ist kaum mehr auf einzelne Nationalstaaten begrenzt, und so bewegt sich die Unternehmensethik heute zwangsläufig in einem interkulturellen Kontext. Da transnationale Unternehmen in verschiedenen Ländern und Kulturkreisen operieren, steht die Unternehmensethik im...