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Working paper
Firms' Real and Reporting Responses to Taxation: A Review
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Private Equity and Local Public Finances
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Working paper
How Does Private Firm Disclosure Affect Demand for Public Firm Equity? Evidence from the Global Equity Market
In: Stanford University Graduate School of Business Research Paper
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How Does Private Firm Disclosure Affect Demand for Public Firm Equity? Evidence from the Global Equity Market
In: TRR 266 Accounting for Transparency Working Paper Series No. 53
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Taxation in the Digital Economy : Recent Policy Developments and the Question of Value Creation
In: In: International Tax Studies (ITAXS). - Amsterdam. - Vol. 2 (2019), no. 3 ; 13 p.
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Taxation in the digital economy: Recent policy developments and the question of value creation
The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing developments at the OECD and European Union level and argue that there is no justification for introducing a new tax order for digital businesses. In particular, the significant digital presence and the digital services tax as put forward by the European Commission will most likely distort corporate decisions and spur tax competition. To contribute to the development of tax rules in line with value creation as the gold standard for profit taxation the paper discusses data as a "new" value-driving asset in the digital economy. It draws on insights from interdisciplinary research to highlight that the value of data emerges through proprietary activities conducted within businesses. We ultimately discuss how existing transfer pricing solutions can be adapted to business models employing data mining.
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Taxation in the Digital Economy – Recent Policy Developments and the Question of Value Creation
In: ZEW - Centre for European Economic Research Discussion Paper No. 19-010
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Working paper
International Taxation in the Digital Economy : Challenge Accepted?
In: In: World tax journal. - Amsterdam. - Vol. 9 (2017), no. 1 ; p. 3-46
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Measuring the Expected Effects of the Global Tax Reform
In: Review of Financial Studies
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Working paper
Real Effects of Private Country-by-Country Disclosure
In: The Accounting Review (forthcoming)
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Working paper
Multinational Firms in Tax Havens – Corporate Motives, Regulatory Countermeasures, and Recent Statistics
In: TRR 266 Accounting for Transparency Working Paper Series No. 126
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Transfer Pricing for Digital Business Models : Early Evidence of Challenges and Options for Reform
In: In: World tax journal. - Amsterdam. - Vol. 11 (2019), no. 4 ; p. 557-588
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