P.O. Box 1738
Room T08-21
3000 DR Rotterdam, 3000 DR
Netherlands
Erasmus University Rotterdam
Corporate social responsibility, Mandatory reporting, Non-publicly listed banks, Double materiality, Stakeholder groups, Political influence
Loss firms, Book-tax differences, Corporate taxation, Public finance
Accounting choice; Loss firms; Tax-loss carryforwards; Write-offs; Big bath
International Taxation, Multinational Corporations (MNCs) and Enterprises (MNEs), Real Effects, Multiple Regression Analysis, Organizational Form Choice, Withholding taxes
Tax optimization, tariff optimization, multinational corporations, transfer price, incoterms
cross-border investments; foreign subsidiaries; dividend repatriation; tax avoidance; territorial tax system; worldwide tax system