We investigate the outcome of bilateral tax competition by analyzing Double Tax Treaties (DTT). DTTs are the crucial means of splitting a tax base between two countries. Yet, there are only few empirical results on the textual design of DTTs. We develop a novel approach to quantitatively analyze...

Multinational enterprises are increasingly using offshore locations to pay lower taxes on their profits. This behavior has distortive effects on the global economy, as the concentration of multinational activities mirrors global tax patterns. In this paper, I exploit the OECD country-by-country...

Intro -- Foreword -- Preface -- Contents -- TABLE OF CASES -- TABLE OF LEGISLATION -- TABLE OF INTERNATIONAL INSTRUMENTS -- Introduction -- 1. Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes -- 1.1. Harmful Tax Competition, Tax Havens,...

International Company Taxation -- Fundamentals of International Tax Planning -- International Corporate Tax Planning -- International Taxation and European Law -- Corporate Tax Harmonization in the European Union -- International Tax Planning and Accounting for Income Taxes