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Internal digitalization and tax-efficient decision making
Klein, Daniel; Ludwig, Christopher; Nicolay, Katharina - 2020
analyze if the benefits of digitalization expand beyond firms' core business functions. The novel use of a survey that … reactive to shocks in the income shifting incentive than non-digital firms. Our results suggest that internal digitalization … work, we are the first to document the association of digitalization and the performance of firms' support functions. …
Persistent link: https://www.econbiz.de/10012299379
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Internal Digitalization and Tax-efficient Decision Making
Klein, Daniel; Ludwig, Christopher; Nicolay, Katharina - 2021
This paper investigatesthe effect of firms' internal digitalization on the performance of business support functions …-efficient decisions in terms of minimizing the firm's worldwide tax burden. We show that internal digitalization boosts firms' ability to …
Persistent link: https://www.econbiz.de/10012623111
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Internal Digitalization and Tax-efficient Decision Making
Klein, Daniel; Ludwig, Christopher; Nicolay, Katharina - 2021
This paper investigates the effect of firms’ investment in digitalization on tax-induced incomeshifting. We put forward … a novel, micro-level digitalization index based on a survey monitoringEuropean firms’ digital technology usage. Our …: Enterpriseresource planning (ERP) software, database management systems (DBMS) and groupwaresoftware. We show that digitalization boosts …
Persistent link: https://www.econbiz.de/10013223378
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Digital transformation : challenges for human resources management
Barišić, Anton Florijan; Barišić, Joanna Rybacka; … - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 7 (2021) 1, pp. 357-366
companies to shift toward automation and digitalization. As a consequence of rapid technological development and the speed of … digitalization, i.e., digital transformation, strongly affects HR practices and procedures specifically by using human resources …
Persistent link: https://www.econbiz.de/10013170636
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Quantifying the OECD BEPS indicators : an update to BEPS Action 11
Klein, Daniel; Ludwig, Christopher A.; Nicolay, Katharina; … - 2021
In its 2015 Final Report on “Measuring and Monitoring BEPS, Action 11”, the OECD introduced six indicators to quantify and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected indicators, provide a numerical update for recent periods...
Persistent link: https://www.econbiz.de/10012431825
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Perceived Fairness in the Taxation of a Digital Business Model
Greil, Stefan - 2019
The “fair” taxation of digital business models is challenging. One of the key aspects — both policy makers and the public opinion consider as most pressuring — is the determination of intragroup transfer prices for intangibles used in digital business models. In this paper, we address...
Persistent link: https://www.econbiz.de/10012896582
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Ring-Fencing Digital Corporations : Investor Reaction to the European Commission’s Digital Tax Proposals
Klein, Daniel - 2019
We study the effect of digital tax measures on firm value. By employing an event study methodology, we analyze investor reaction to the European Commission's proposals on the taxation of digital corporations. Examining the stock returns of potentially affected corporations surrounding the draft...
Persistent link: https://www.econbiz.de/10012858260
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Digital Services Tax : Assessing the Policy Reasons for its Introduction in the European Union: Feedback to the EU Consultation on the Introduction of a Digital Levy
Pinto Nogueira, João Félix; Pistone, Pasquale; … - 2021
This Study contains the final version of the document elaborated by the IBFD Task Force on the Digital Economy as a submission to the European Commission in the framework of its 2021 Public Consultation on the possible introduction of an EU digital levy. Based on a reconstruction of the...
Persistent link: https://www.econbiz.de/10013225070
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Perceived fairness in the taxation of a digital business model
Greil, Stefan; Schwarz, Christian; Stein, Stefan - 2018
The "fair" taxation of digital business models is challenging. One of the key aspects - both policy makers and the public opinion consider as most pressuring - is the determination of intragroup transfer prices for intangibles used in digital business models. In this paper, we address the issue...
Persistent link: https://www.econbiz.de/10012013033
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Ring-fencing digital corporations : investor reaction to the European Commission's digital tax proposals
Klein, Daniel; Ludwig, Christopher A.; Spengel, Christoph - 2019
We study the effect of digital tax measures on firm value. By employing an event study methodology, we analyze investor reaction to the European Commission's proposals on the taxation of digital corporations. Examining the stock returns of potentially affected corporations surrounding the draft...
Persistent link: https://www.econbiz.de/10012126106