Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence

Baumann, Martina; Boehm, Tobias K; Knoll, Bodo; Riedel, Nadine

doi:10.1177/1091142120930684

Cited by 23 publications

(6 citation statements)

References 42 publications

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“…It is also through the cost-sharing agreement that multinational companies can artificially adjust profits and reduce the overall tax burden of enterprises, resulting in less tax payment in two countries (regions), eroding the tax base, and ultimately it is difficult to determine the ownership of profits. In addition, with the development of neo-liberalism, the free flow of capital around the world has accelerated, the oligopoly position of multinational enterprises has been consolidated and strengthened, and the profit-seeking characteristics of capital have been constantly displayed, which has led to the threat and violation of tax sovereignty in all countries of the world, and the loss of a large number of tax applications due to profit transfer, which will also cause disorder and disputes in the international tax field (Martina et al, 2020;Keeling, 2022).…”

Section: The Attribution Of Profits Between Market Countries and Prod...mentioning

confidence: 99%

Research on Global Tax Governance under the Background of Digital Economy

Yang,

Guo,

Shen

2024

REA

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<p style="text-align: justify;"><span lang="EN-US" style="font-size: 14pt; font-family: 'times new roman', times, serif;">Under the background of digital economy, global tax governance has become one of the important topics in today's world development and change. In recent years, new challenges, such as tax base erosion and profit transfer, and the imbalance of cross-border tax source division, have become prominent, forcing the reform of international tax rules and the reshaping of international tax order. Based on this, the article first deeply digs into the scale and cross-border characteristics of the spatial-temporal aggregation of the digital economy, and comprehensively evaluates its impact on the global tax governance pattern. After that, the article combs out the realistic picture and challenges of the current digital tax reform from the aspects of theoretical basis, basic principles and governance mechanism. Finally, based on China's basic national conditions, the article puts forward some institutional ideas and policy suggestions, with a view to improving China's participation, voice and influence in global tax governance, and also enabling governments, enterprises and residents of various countries to enjoy the fruits of world economic development fairly and promote the construction of Community of Shared Future for Mankind.</span></p>

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Section: The Attribution Of Profits Between Market Countries and Prod...mentioning

confidence: 99%

Research on Global Tax Governance under the Background of Digital Economy

Yang,

Guo,

Shen

2024

REA

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“…Particularly, it is executed by maintaining lower effective tax rates, as well as a bigger difference between pre-tax income and taxable income in the long-term. More precisely, some tax avoidance schemes include tax treaty shopping, debt shifting, tax deferral, transfer mispricing (Baumann et al , 2020) and tax loopholes in the regulations, transfers of revenues by geographical area and tax havens (Ftouhi and Ghardallou, 2020). These tax avoidance schemes may take place over several periods (long-run tax avoidance).…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country

Saragih

Ali

2023

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Purpose The purpose of this study is to examine the impact of managerial ability on corporate tax risk and long-term tax avoidance using the upper echelons theory. Design/methodology/approach This study uses a quantitative method with regression models, using a sample of listed firms on the Indonesia Stock Exchange from 2011 to 2018. Findings The regression results report that managerial ability negatively influences tax risk and positively impacts long-run tax avoidance. Companies with more able managers have a relatively lower tax risk and greater long-run tax avoidance. The results reveal that firms with managers that possess greater abilities are more committed to long-run tax avoidance while concurrently maintaining a lower level of their tax risk. The impacts the authors report are statistically significant and robust, as proved by a series of robustness checks and additional tests. Research limitations/implications This study only includes firms from one developing country. Practical implications The empirical results might be of interest to board members while envisaging the benefits and costs of appointing and hiring managers, as well as to the tax authority and the other stakeholders interested in apprehending how managerial ability influences corporate tax risk and long-run tax avoidance practices simultaneously. Originality/value This study proposes and tests an explanation for the impact of managerial ability on corporate tax risk and long-run avoidance simultaneously in the context of an emerging country.

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“…It is also the result of a trade-off between tax examination costs, current tax savings and financial reporting incentives (Jennie et al , 2006). Specifically, tax treaty shopping, debt shifting, tax deferral and transfer mispricing are all forms of tax avoidance (Baumann et al , 2020). Other forms include tax loopholes in regulations, revenue transfers by geographical area and tax havens (Jaafar and Thornton, 2015; Ftouhi and Ghardallou, 2020; Liu, 2021).…”

Section: Regulatory Background Literature Review and Hypotheses Devel...mentioning

confidence: 99%

The effect of XBRL adoption on corporate tax avoidance: empirical evidence from an emerging country

Saragih

Ali

2022

JFRA

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Purpose This paper aims to study the impact of the adoption of eXtensible Business Reporting Language (XBRL) on corporate tax avoidance. Design/methodology/approach This paper used a quantitative method with panel data regression models using a sample of firms listed on the Indonesia Stock Exchange from 2011 to 2018. Findings The regression results demonstrate that XBRL implementation does not have any impact on corporate tax avoidance. The results indicate that tax avoidance is not reduced following XBRL adoption. This report shows unexpected and unfavourable outcomes of XBRL financial reporting in a developing country. Research limitations/implications This study employs a sample of firms from one emerging country only. Practical implications The study proposes several implications for using XBRL in tax reporting, which may help the tax authorities reduce tax avoidance. Regulators need to develop adequate taxonomies with standardized extensions related to tax information in the XBRL format. They include tax tags from financial statements and tax tags from the disclosure section, to gain more comprehensive corporate tax information. Originality/value This study proposes and tests an explanation for the effect of XBRL adoption on corporate tax avoidance in the context of a developing country.

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Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence

Cited by 23 publications

References 42 publications

Research on Global Tax Governance under the Background of Digital Economy

Research on Global Tax Governance under the Background of Digital Economy

The impact of managerial ability on corporate tax risk and long-run tax avoidance: empirical evidence from a developing country

The effect of XBRL adoption on corporate tax avoidance: empirical evidence from an emerging country

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