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Profit shifting despite symmetric tax rates? : a note on the role of tax enforcement

Baumann, Florian; Friehe, Tim - In: International economic journal 27 (2013) 1, pp. 97-108

Persistent link: https://www.econbiz.de/10009734081

Money at the docks of tax havens : a guide

Hebous, Shafik - In: FinanzArchiv : European journal of public finance 70 (2014) 3, pp. 458-485

Persistent link: https://www.econbiz.de/10010426011

Tax havens or tax hells? : a discussion of the historical roots and present consequences of tax havens

Raposo, Ana Margarida; Mourão, Paulo Reis - In: Financial theory and practice 37 (2013) 3, pp. 311-330

Persistent link: https://www.econbiz.de/10010438615

A journey from a corruption port to a tax haven

Hebous, Shafik; Lipatov, Vilen - In: Journal of comparative economics : the journal of the … 42 (2014) 3, pp. 739-754

Persistent link: https://www.econbiz.de/10011298193

With which countries do tax havens share information?

Bilicka, Katarzyna; Fuest, Clemens - In: International tax and public finance 21 (2014) 2, pp. 175-197

Persistent link: https://www.econbiz.de/10010344312

An examination of base erosion and profit shifting practices of multinational enterprises

Kaur, Gurjot; Kar, Rabi Narayan - In: Focus : journal of international business 8 (2021) 1, pp. 151-169

Persistent link: https://www.econbiz.de/10012872412

Information exchange and tax haven investment in OECD securities markets

Heckemeyer, Jost H.; Hemmerich, Aaron Karl - In: National tax journal 73 (2020) 2, pp. 291-329

Persistent link: https://www.econbiz.de/10012517980

Cross-border tax evasion after the common reporting standard : game over?

Casi-Eberhard, Elisa; Spengel, Christoph; Stage, … - In: Journal of public economics 190 (2020), pp. 1-22

Persistent link: https://www.econbiz.de/10012584764

National culture as a moderator between social norms, religiosity, and tax evasion : meta-analysis study

Sutrisno, T.; Dularif, Muh - In: Cogent business & management 7 (2020) 1, pp. 1-19

The objective of this research is to present the meta-analysis results of the relationship of social norms and religiosity with tax evasion, with national culture as a moderating variable. Previous researches show mixed results of the relationship between social norms, religiosity, and tax...

Persistent link: https://www.econbiz.de/10012627550

The effect of transfer pricing and tax haven on cross-border acquisition

Kurniawan, Lilik Adik; Wardhani, Ratna - In: International journal of trade and global markets 15 (2022) 1, pp. 3-11

Persistent link: https://www.econbiz.de/10012887857