Add to ORKGSince the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax information. Using data of German investments in tax havens, we find evidence that the conclusion of a bilateral tax information exchange agreement (TIEA) is associated with fewer operations in tax havens and the number of German affiliates has on average decreased by 46% compared to a control group. This suggests that firms invest in tax havens not only for their low tax rates but also for the secrecy they offer. (authors' abstract)Series: WU International Taxation Research Paper Serie
This paper examines the use of tax havens by MNEs located in business clusters versus their non-clus...
AbstractThis paper examines the determinants of a multinational enterprise's (MNEs) decision to set ...
This paper examines the determinants of a multinational enterprise’s (MNEs) decision to set up tax h...
Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and ...
Multinational firms with operations in high-tax countries can benefit the most from reallocating tax...
This paper analyzes the tax haven investment behavior of multinational firms from a country that exe...
The exchange of tax information has received ample attention recently, due to a number of recent hea...
The exchange of tax information has received ample attention recently, due to a number of recent hea...
In recent years tax havens and offshore financial centres have come under increasing political press...
In recent years tax havens and offshore financial centres have come under increasing political press...
The use of tax havens by multinational corporations (MNCs) has attracted increasing attention and sc...
In late 2008 and early 2009, the G8 and the G20 pressured remaining non-cooperative jurisdictions wi...
In hand-collected subsidiary data on 17,331 publicly listed firms from 52 countries, we identify exp...
In the midst of rapid integration and globalization, multinational firms still face tax systems that...
The use of tax havens is pervasive in international business, thereby impacting on the world economy...
This paper examines the use of tax havens by MNEs located in business clusters versus their non-clus...
AbstractThis paper examines the determinants of a multinational enterprise's (MNEs) decision to set ...
This paper examines the determinants of a multinational enterprise’s (MNEs) decision to set up tax h...
Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and ...
Multinational firms with operations in high-tax countries can benefit the most from reallocating tax...
This paper analyzes the tax haven investment behavior of multinational firms from a country that exe...
The exchange of tax information has received ample attention recently, due to a number of recent hea...
The exchange of tax information has received ample attention recently, due to a number of recent hea...
In recent years tax havens and offshore financial centres have come under increasing political press...
In recent years tax havens and offshore financial centres have come under increasing political press...
The use of tax havens by multinational corporations (MNCs) has attracted increasing attention and sc...
In late 2008 and early 2009, the G8 and the G20 pressured remaining non-cooperative jurisdictions wi...
In hand-collected subsidiary data on 17,331 publicly listed firms from 52 countries, we identify exp...
In the midst of rapid integration and globalization, multinational firms still face tax systems that...
The use of tax havens is pervasive in international business, thereby impacting on the world economy...
This paper examines the use of tax havens by MNEs located in business clusters versus their non-clus...
AbstractThis paper examines the determinants of a multinational enterprise's (MNEs) decision to set ...
This paper examines the determinants of a multinational enterprise’s (MNEs) decision to set up tax h...