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Erokhin, Dmitry - 2023

Persistent link: https://www.econbiz.de/10014477133

Multinational corporations and tax havens : evidence from country-by-country reporting

Garcia-Bernardo, Javier; Jansky, Petr; Tørsløv, Thomas - 2019

A growing body of economics literature shows that multinational corporations (MNCs) shift their profits to tax havens. We contribute to this evidence by comparing a range of available data sets focusing on US MNCs, including country-by-country reporting data which has been released in December...

Persistent link: https://www.econbiz.de/10012122641

Multinational corporations and tax havens : evidence from country-by-country reporting

Garcia-Bernardo, Javier; Janský, Petr; Tørsløv, Thomas - In: International tax and public finance 28 (2021) 6, pp. 1519-1561

Persistent link: https://www.econbiz.de/10012704006

Automatic for the (tax) people : information sharing and cross-border investment in tax havens

Bénétrix, Agustín; Emter, Lorenz; Schmitz, Martin - 2021

Persistent link: https://www.econbiz.de/10012888066

National measures on taxing the digital economy

Grondona, Veronica; Chowdhary, Abdul Muheet; Uribe, Daniel - 2020

Persistent link: https://www.econbiz.de/10012433970

Impact of a minimum tax rate under the Pillar Two solution on small island developing states

Sharma, Kuldeep - 2022

The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...

Persistent link: https://www.econbiz.de/10013393654