Albertus-Magnus-Platz
WiSo-Gebäude
Cologne, 50923
Germany
http://www.steuer.uni-koeln.de/
Universität zu Köln
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Advance Tax Ruling, Tax Sheltering, Tax Avoidance, Effective Tax Rate
Market Reaction, Tax Avoidance, Disclosure, Litigation Risk, Reputational Costs
Profit Shifting, Multinational Firm, Corporate Income Tax, Meta-Analysis
Capital Structure, Corporate Income Tax, Personal Income Tax, Firm-Level Data
Corporate Income Tax, Multinationals, Leverage, Thin-Capitalization Rules, Firm-Level Data
Taxation, Multinationals, Profit Shifting, Transfer Pricing, Firm-level Data
Effective Tax Rate, Tax Avoidance, Public Disclosure
Capital Structure, Corporate Income Tax, Meta-Analysis
capital structure, corporate income tax, meta-analysis
Corporate Income Tax, Multinationals, Thin-Capitalization Rule, Difference-in-Differences, Firm-Level Data
FDI, corporate taxation, tax competition, profit shifting, thin-capitalization rules, transfer-pricing regulations, affiliate-level data, foreign subsidiary, employment
International Taxation, Financial Accounting, Income Taxes, Firm-level Data
Corporate Income Tax, Multinationals, Capital Structure, Firm-Level Data
corporate income tax, multinationals, capital structure, firm-level data
Trademark, Corporate Tax, Location Choice, Multinational Firm
Arm's Length Principle, Transfer Pricing, International Taxation, OECD BEPS Project
Financial Sector Taxation, Multinational Bank, Corporate Taxation, Empirical Analysis
Tax Compliance, Tax Evasion, Deductions, Pre-filled Tax Returns, Behavioral Economics
Cross-Border M&As, U.S. Tax Reform, International Taxation, Global Intangible Low-Taxed Income
Dishonesty, Defaults, Prefilled Forms, Tax Compliance, Behavioral Economics
U.S. tax reform, stock returns, event study, cross-border effects, international competition
effective tax rate, tax reform, tax-competitiveness, tax avoidance, pair matching, difference-in-differences analysis, profit shifting
Profit Shifting, Corporate Social Responsibility, Tax Avoidance, Corporate Governance
Effective tax burden, tax policy, company taxation, personal income tax
effective tax rate, tax avoidance, tax reform, CFC rule, international taxation, pair matching, difference-in-differences analysis
Taxation, Multinationals, Profit Shifting, Investment Decisions, Firm-level Data
tax reform, tax competition, corporate taxes
corporate taxes, tax competition, openness
Controlled-foreign-company (CFC) Rules, Global Intangible Low-taxed Income (GILTI), tax havens, tax avoidance, effects of regulation, global minimum tax
financial sector taxation, multinational banks, corporate taxation, mixed logit model
tax transparency, Country-by-Country Reporting, banks, tax avoidance
