This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized compliance program for this segment of the taxpayer base and provides guidance on defining...

Taxation is a fundamental source of revenue for governments. However, globally tax revenue performance has continuously been poor. This has been attributed largely to poor tax compliance behaviour. Theoretical arguments from Pecking Order Theory (POT) and the Extended Parallel Process Model...

This paper investigates the transfer pricing risk awareness of multinational firms using cross-sectional data of more than 350 firms located in 24 countries and classified in 12 industries. Moving beyond the sole tax optimization motives of multinational firms, we extend the existing literature...

In der Vergangenheit wurden Liquiditätsrisiken sowie deren Management durch Wissenschaft und Praxis in stark schwankendem Mass beachtet. In der Regel nimmt ihre Bedeutung und damit auch der Grad der Beachtung in Zeiten wirtschaftlicher Anspannung zu, da sich Liquidität in diesen Situationen...

In der Vergangenheit wurden Liquiditätsrisiken sowie deren Management durch Wissenschaft und Praxis in stark schwankendem Mass beachtet. In der Regel nimmt ihre Bedeutung und damit auch der Grad der Beachtung in Zeiten wirtschaftlicher Anspannung zu, da sich Liquidität in diesen Situationen...