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How do tax technology and controversy expertise affect tax disputes?
Dyck, Daniel; Lorenz, Johannes; Sureth, Caren - 2022
's compliance effort, a controversy manager's dispute resolution effort, and a tax authority's litigation decision. Absent a … controversy manager, we find that improving a firm's TRMS quality unambiguously decreases the litigation probability. However, in … can increase litigation probability. Overall we find that a high-quality TRMS is essential to take advantage of the …
Persistent link: https://www.econbiz.de/10013465605
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A Game-theoretic Analysis of Global Minimum Tax Design : Country-by-Country v. Global Averaging
Sanchirico, Chris William - 2022
This paper constructs and analyzes a rudimentary game-theoretic model to better understand the policy choice between a global minimum tax regime that operates country-by-country and one that operates based on MNEs’ global average tax rates. The paper’s findings run counter to the consensus...
Persistent link: https://www.econbiz.de/10013295648
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Should a Global Minimum Tax be Country-by-Country?
Sanchirico, Chris William - 2022
The OECD has proposed implementing a global minimum tax, and the US already has in place one version of such a regime in the form of GILTI. A key design choice in the imposition of a global minimum tax is whether the minimum should be tested on a country-by-country basis or on the basis of an...
Persistent link: https://www.econbiz.de/10013405762
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Online Platform Operators as Sovereigns over the Ecommerce Sellers Selected by the German Legislator
Brettschneider, Jörg - 2019
The German law to combat VAT fraud and other tax regulations went into force recently. The German legislator aims to enforce German VAT law via a liability of platform operators (like Amazon and eBay). The consequences of this regulatory approach are a) that platform operators enforce the law...
Persistent link: https://www.econbiz.de/10012014214
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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/10012110526
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EU: Umsetzung des OECD-Aktionsplans gegen unerwünschte Steuergestaltungen
Scheffler, Wolfram; Herttrich, Manuela - In: Wirtschaftsdienst 96 (2016) 2, pp. 106-113
Die Arbeiten an der Gemeinsamen konsolidierten Körperschaftsteuer-Bemessungsgrundlage GKKB gehen weiter. Allerdings dient der am 28. Januar 2016 von der Kommission veröffentlichte Richtlinienentwurf primär der Einschränkung von als unerwünscht angesehenen Steuergestaltungen. Das...
Persistent link: https://www.econbiz.de/10011818689
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Sham Litigation, Delayed Tax Payment and Evasion: The Role of Informal Credit Market
Marjit, Sugata; Mishra, Suryaprakash; Mitra, Sandip - 2019
presence and functioning of the informal credit market, the agents (the tax paying firms) engage in false or sham litigation … and deferred tax payments. During the litigation period they earn higher return, higher than the punishment rates charged … by the tax paying firm to the government as a possible solution to the problems of excessive litigation against the …
Persistent link: https://www.econbiz.de/10012179833
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Internal digitalization and tax-efficient decision making
Klein, Daniel; Ludwig, Christopher A.; Nicolay, Katharina - 2020
Our study investigates firms' internal digitalizationas a crucial foundation for timely, data-driven decision making. We evaluate the association between digital infrastructure and improved decision making intax planning decisions to analyze if the benefits of digitalization expand beyond firms'...
Persistent link: https://www.econbiz.de/10012300772
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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 such as the tax department. We put forward a novel, micro-level IT sophistication index based on a survey monitoring European firms' digital infrastructure. Following the...
Persistent link: https://www.econbiz.de/10012623111
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Tax evasion by firms
Goerke, Laszlo - 2021
This contribution surveys theoretical analyses of tax evasion by firms. It uses a simple model in which the firm determines economic activity and the under-declaration of the tax base to integrate various approaches into a coherent analytical framework. Initially, the chapter characterises the...
Persistent link: https://www.econbiz.de/10012625080