This article, to date, is the first to consolidate, review, and integrate over 250 earlier studies
that examine the country-specific determinants of cross-border mergers and acquisitions …

The issue of tax‐motivated income shifting within multinational firms–or 'base erosion and
profit shifting'(BEPS)–has attracted increasing global attention in recent years. This paper …

Corporate tax planning by the multinational enterprise (MNE), that is, the MNE's ability to
plan its tax affairs by using a multitude of strategies to reduce its tax bills legally, is a central …

SUMMARY Maria Skonieczna, and Antonio Vezzani?> Patent boxes have been heavily
debated for their role in corporate tax competition. This paper uses firm-level data for the …

In 2014, 12 European countries are operating Intellectual Property (IP) Box regimes that
provide substantially reduced rates of corporate tax for income derived from important forms …

The rise of intangible assets such as brand names, research and development, patents and
other forms of abstract capital such as digital platforms and data flows has confounded …

Illicit financial flows constitute a global phenomenon of massive but uncertain scale, which
erodes government revenues and drives corruption in countries rich and poor. In 2015, the …

Purpose This paper aims to understand the international practices of tax planning.
International companies choose their capital structure according to differences in …

Unilateral adoption of transfer pricing regulations (TPRs) may have a negative impact on
real investment by multinational corporations (MNCs). This paper uses a quasi-experimental …

We investigate whether mandatory public country-by-country reporting (CBCR) by European
Union (EU) banks affects geographic segment reporting. We find no significant change in …