Add to ORKGRecent investigative journalism such as the Paradise Papers suggests that aggressive tax planning is still present today. The initiatives of the OECD and of the EU authorities against aggressive tax planning in general, and the BEPS initiative in particular, still lack effectiveness. We analyze the fight against aggressive corporate tax planning from a Real Option Theory perspective, in order to find an explanation for the difficult shift of companies’ aggressive tax planning strategies to more responsible tax behavior. Moreover, we suggest additional public policy interventions against aggressive tax planning based on Real Option Theory insights
Multinational corporations’ tax practices are hotly debated nowadays. Multinationals are accused of ...
This national report has been prepared as a contribution to the Conference of the European Associati...
This paper addresses the debate over aggressive tax‐planning models and analyzes the role of tax con...
Recent investigative journalism such as the Paradise Papers suggests that aggressive tax planning is...
Aggressive tax planning has become a sustainability problem, as governments have to cope with less t...
This paper deals with the impact of tax-aggressive strategies on corporate governance by adopting an...
Aggressive tax planning (ATP) is frequented in public discussion and extensive legislative measures ...
The most important tax problem of recent months is the impact of aggressive tax planning on corporat...
This paper assesses the loss of tax revenue to the EU through aggressive corporate tax planning to b...
Free to read on publisher website Secrecy and aggressive tax planning are arguably interdependent. A...
Tax planning strategies are growing more and more sophisticated over time. Formany OECD member state...
The purpose of this contribution is to explore the possibility of integrating tax with corporate soc...
These article thinks about aggressive tax planning and the OECD plan BEPS to fight it, Base Erosion ...
Prescribed levels of acceptable tax risk are increasingly used to articulate degrees of corporate ta...
Unprecedented attention to aggressive international tax planning has shaken the earth under the most...
Multinational corporations’ tax practices are hotly debated nowadays. Multinationals are accused of ...
This national report has been prepared as a contribution to the Conference of the European Associati...
This paper addresses the debate over aggressive tax‐planning models and analyzes the role of tax con...
Recent investigative journalism such as the Paradise Papers suggests that aggressive tax planning is...
Aggressive tax planning has become a sustainability problem, as governments have to cope with less t...
This paper deals with the impact of tax-aggressive strategies on corporate governance by adopting an...
Aggressive tax planning (ATP) is frequented in public discussion and extensive legislative measures ...
The most important tax problem of recent months is the impact of aggressive tax planning on corporat...
This paper assesses the loss of tax revenue to the EU through aggressive corporate tax planning to b...
Free to read on publisher website Secrecy and aggressive tax planning are arguably interdependent. A...
Tax planning strategies are growing more and more sophisticated over time. Formany OECD member state...
The purpose of this contribution is to explore the possibility of integrating tax with corporate soc...
These article thinks about aggressive tax planning and the OECD plan BEPS to fight it, Base Erosion ...
Prescribed levels of acceptable tax risk are increasingly used to articulate degrees of corporate ta...
Unprecedented attention to aggressive international tax planning has shaken the earth under the most...
Multinational corporations’ tax practices are hotly debated nowadays. Multinationals are accused of ...
This national report has been prepared as a contribution to the Conference of the European Associati...
This paper addresses the debate over aggressive tax‐planning models and analyzes the role of tax con...