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International tax planning under the destination-based cash flow tax

Auerbach, Alan J.; Devereux, Michael P.; Keen, Michael; … - In: National tax journal 70 (2017) 4, pp. 783-801

Persistent link: https://www.econbiz.de/10011833734

The effect of corporate tax avoidance on the cost of equity

Beng Wee Goh; Lee, Jimmy; Lim, Chee Yeow; Shevlin, Terry - In: The accounting review : a publication of the American … 91 (2016) 6, pp. 1647-1670

Persistent link: https://www.econbiz.de/10011621129

Shareholder perceptions of external tax advisors in corporate tax planning

Donohoe, Michael P.; Gale, Brian T.; Mayberry, Michael A. - In: Contemporary accounting research : the journal of the … 41 (2024) 2, pp. 1311-1345

Persistent link: https://www.econbiz.de/10014560542

Tax planning of corporate assessees : a bibliometric study and future research direction

Maharana, Arjuna Kumar; Panda, Priyabrata - In: International journal of accounting, auditing and … 20 (2024) 3/4, pp. 452-466

Persistent link: https://www.econbiz.de/10014545215

International tax planning and ownership structure in the Czech Republic

Jedlička, Vít - In: Amfiteatru economic : an economic and business research … 25 (2023) 64, pp. 867-884

. Tax havens provide opportunities for managers to increase companies profits through tax reduction. Naturally, there are … explained by the usual determinants; therefore, further research should also consider the types of managers as a determinant. …

Persistent link: https://www.econbiz.de/10014464357

On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation

Nicolay, Katharina; Nusser, Hannah; Pfeiffer, Olena - 2017

The issue of base erosion and profit shifting has been on the international policy agenda for several years now. The aim of this paper is to examine how firms adjust their profit shifting mechanisms in a changing institutional environment. In particular, we test whether firms substitute one...

Persistent link: https://www.econbiz.de/10011764931

Tax avoidance through advance tax rulings : evidence from the LuxLeaks firms

Huesecken, Birgit; Overesch, Michael - In: FinanzArchiv : European journal of public finance 75 (2019) 4, pp. 380-412

Persistent link: https://www.econbiz.de/10012169217

Tax aggressiveness and corporate transparency

Balakrishnan, Karthik; Blouin, Jennifer L.; Guay, Wayne R. - In: The accounting review : a publication of the American … 94 (2019) 1, pp. 45-69

Persistent link: https://www.econbiz.de/10012015056

Are private firms more aggressive tax planners?

Hoopes, Jeffrey L.; Langetieg, Patrick T.; Maydew, Edward L. - In: The accounting review : a publication of the American … 99 (2024) 4, pp. 197-223

Persistent link: https://www.econbiz.de/10014632049

Tax planning, corporate tax avoidance and real earnings management : GMM approach in Nigeria

Shittu, Saheed Akande; Alagbe, Emmanuel Abiodun; Jimoh, … - In: Copernican Journal of Finance & Accounting : CJF&A 12 (2023) 4, pp. 89-107

Persistent link: https://www.econbiz.de/10014633024