Tax Planning Through Advanced Tax Rulings – An Exploratory Analysis Using the Luxembourg Tax Leaks-Reference-Cited by-同舟云学术

Tax Planning Through Advanced Tax Rulings – An Exploratory Analysis Using the Luxembourg Tax Leaks

Published:2023-03-16 Issue: Volume: Page:1-35
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

Zhen Li Oliver¹²,Lusch Stephen J.³^ORCID,Murphy Frank⁴^ORCID

Affiliation:

1. Department of Accounting, Shanghai Lixin University of Accounting and Finance, Shanghai, China;

2. Department of Accounting, National University of Singapore, Singapore, Singapore;

3. Department of Accounting, Texas Christian University, Fort Worth, TX, USA;

4. Department of Accounting, University of Connecticut, Storrs, CT, USA

Publisher

Informa UK Limited

Subject

Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/09638180.2023.2182336

Reference41 articles.

1. Entity Structure and Taxes: An Analysis of Embedded Pass-Through Entities

2. Culture differences and tax morale in the United States and in Europe

3. Mostly Harmless Econometrics

4. Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence

5. Spillover Effects of Tax Avoidance on Peers' Firm Value

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