"Encapsulating the multitude of challenges faced by the international corporate tax regime, this timely Research … Handbook provides an in-depth comparative legal analysis of corporate income tax as it is practiced across the world. Beginning … with four foundational chapters exploring the purpose and history of corporate tax, the Handbook goes on to provide a …

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing … decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR …

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing … decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR …

decrease in the unconsolidated pre-tax profits of an affiliated company of approximately 7% if the difference in the statutory … corporate tax rate of this affiliate to its parent increases by 10 percentage points. Various robustness checks support our …

This paper analyzes the influence of social responsibility practices on the development of tax planning activities in … companies listed on Euronext Lisbon. Although scientific research into social responsibility and tax planning is not new … components of corporate social responsibility do not influence tax planning. However, the results show that company size …