Does exchange of information between tax authorities influence multinationals' use of tax havens?

Research, Conference object, Preprint OPEN
Braun, Julia; Weichenrieder, Alfons;
(2015)
  • Publisher: ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft Kiel und Hamburg
  • Related identifiers: doi: 10.2139/ssrn.2573596
  • Subject: RVK CL 530 | F21 | tax information exchange agreements | F23 | H87 | 330 Wirtschaft | tax havens | location decisions | tax havens / tax information exchange agreements / location decisions / international taxation / Finanzbehörde / Informationsaustausch / Steueroase / mulitnationales Unternehmen | international taxation | tax havens,tax information exchange agreements,location decisions,international taxation
    • jel: jel:F23 | jel:H87 | jel:F21
      ddc: ddc:330

Since 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 inve... View more
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