Markus Diller

University of Passau

Accounting, Finance and Taxation

Innstrasse 27

Passau, 94032

Germany

SCHOLARLY PAPERS

6

DOWNLOADS

1,068

SSRN CITATIONS

6

CROSSREF CITATIONS

1

Scholarly Papers (6)

1.

Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment

WU International Taxation Research Paper Series No. 2014-06
Number of pages: 52 Posted: 31 May 2014 Last Revised: 21 Mar 2016
University of Passau, University of Paderborn, University of Graz and Paderborn University
Downloads 431 (127,014)
Citation 5

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Advance Tax Rulings, Fee Design, Investment Effects, Tax Uncertainty

2.

The Epidemiology of Tax Avoidance Narratives

TRR 266 Accounting for Transparency Working Paper Series No. 59, WU International Taxation Research Paper Series No. 2021-06
Number of pages: 34 Posted: 27 Jun 2017 Last Revised: 27 Aug 2021
Carl von Ossietzky University of Oldenburg, University of Passau and Paderborn University
Downloads 263 (216,267)
Citation 1

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tax avoidance, tax evasion, epidemiology, contagion, SIS-model, SIR-model, n-grams

3.

Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance

TRR 266 Accounting for Transparency Working Paper Series No. 57, WU International Taxation Research Paper Series No. 2021-05
Number of pages: 56 Posted: 02 Aug 2021 Last Revised: 16 Apr 2024
University of Passau, Carl von Ossietzky University of Oldenburg, University of Graz and Paderborn University
Downloads 218 (259,419)
Citation 1

Abstract:

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transfer pricing; transfer pricing inconsistency; tax avoidance; tax harmonization; real effects

4.

Compliance with the OECD Model Tax Convention: An Analysis of OECD and Non-Member Countries

Number of pages: 11 Posted: 23 Dec 2022 Last Revised: 10 Nov 2023
University of Passau, Passau University, University of Passau and Carl von Ossietzky University of Oldenburg
Downloads 101 (486,162)

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double taxation agreement, international tax policy, OECD, tax competition

5.
Downloads 55 (684,167)

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Vorweggenommene Erbfolge, Effektiver erbschaftsteuerlicher Freibetrag

6.

Who Profits From Tax Information Exchange Agreements?

Posted: 20 Oct 2016 Last Revised: 24 Apr 2018
University of Passau, Carl von Ossietzky University of Oldenburg and University of Graz

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transfer pricing, separate accounting, profit shifting, tax information exchange agreement