Zobrazeno 1 - 5
of 5
pro vyhledávání: '"Patrick Uwe Wittenstein"'
Publikováno v:
The Accounting Review. 96:51-79
This research examines spillover effects of tax avoidance on peers' firm value using the setting of the European Commission's state aid investigations of private letter rulings. We assume that news about a firm's tax avoidance strategies also reveals
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e0265f3333f387f6e349bd629ed96cd2
https://doi.org/10.2308/tar-2018-0441
https://doi.org/10.2308/tar-2018-0441
Autor:
Patrick Uwe Wittenstein
Publikováno v:
Intangibles in the World of Transfer Pricing ISBN: 9783319733319
The Court of Justice of the EU (“CJEU”) has become a major standard setter in EU tax matters. Intangible property (“IP”) is often regarded as an important driver of today’s multinational firms, in particular with respect to their tax planni
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::db10b7469050255e15d5cb2b5c3877fc
https://doi.org/10.1007/978-3-319-73332-6_42
https://doi.org/10.1007/978-3-319-73332-6_42
Autor:
Inga Hardeck, Patrick Uwe Wittenstein
Publikováno v:
National Tax Journal. 71:295-334
Using the Luxembourg Leaks database, we study how multinational firms avoid taxes via hybrid arrangements and assess their corresponding tax benefits. Confidential tax rulings included in this data...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::08a10d4d64302405a7bcfd1473031da1
https://doi.org/10.17310/ntj.2018.2.04
https://doi.org/10.17310/ntj.2018.2.04
Publikováno v:
SSRN Electronic Journal.
This research examines spillover effects of tax avoidance on peers’ firm value using the setting of the European Commission’s state aid investigations of private letter rulings. We assume that news about a firm’s tax avoidance strategies also r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c894c46673886d0064391dc33a251a71
https://doi.org/10.2139/ssrn.2930477
https://doi.org/10.2139/ssrn.2930477
Autor:
Inga Hardeck, Patrick Uwe Wittenstein
Publikováno v:
SSRN Electronic Journal.
Using the Luxembourg Leaks (LuxLeaks) database, which reveals confidential tax rulings for hundreds of multinational companies for the years from 2002 to 2011, this research investigates whether rulings on tax haven structures are associated with hig
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e7fd431374c824fe6f3e979cfb6a1326
https://doi.org/10.2139/ssrn.2709629
https://doi.org/10.2139/ssrn.2709629