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Does Exchange of Information between Tax Authorities Influence Multinationals' Use of Tax Havens?

Braun, Julia and Weichenrieder, Alfons (2015) Does Exchange of Information between Tax Authorities Influence Multinationals' Use of Tax Havens? WU International Taxation Research Paper Series, 2015-11. WU Vienna University of Economics and Business, Universität Wien, Vienna.

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Abstract

Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax information. Using data of German investments in tax havens, we find evidence that the conclusion of a bilateral tax information exchange agreement (TIEA) is associated with fewer operations in tax havens and the number of German affiliates has on average decreased by 46% compared to a control group. This suggests that firms invest in tax havens not only for their low tax rates but also for the secrecy they offer. (authors' abstract)

Item Type: Paper
Additional Information: Editors: Eva Eberhartinger, Michael Lang, Rupert Sausgruber and Martin Zagler (Vienna University of Economics and Business), and Erich Kirchler (University of Vienna)
Keywords: tax havens / tax information exchange agreements / location decisions / international taxation / Finanzbehörde / Informationsaustausch / Steueroase / mulitnationales Unternehmen
Classification Codes: RVK CL 530
Divisions: Departments > Öffentliches Recht und Steuerrecht > Österr. u. Europ. Öffentl. Recht
Depositing User: ePub Administrator
Date Deposited: 02 Mar 2015 14:45
Last Modified: 17 Sep 2015 10:43
URI: http://epub.wu.ac.at/id/eprint/4482

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