We examine the “black box” of corporate tax risk management by providing unique insights
into practitioners' tax risk perceptions, tax risk management practices, and influences …

This study empirically examines whether firms reclassify related-party payments to avoid the
base erosion and anti-abuse tax (BEAT) of the Tax Cuts and Jobs Act (TCJA). We leverage …

Risk oversight by the board of directors is a key component of a firm's enterprise risk
management framework, and recently, boards have paid more attention to their firm's tax …

Taxation is a central economic policy tool; in recent years, governments use tax policy to
stimulate local economic growth, regulate multinational firms, and mitigate climate change …

Penelitian ini bertujuan untuk menguji pengaruh multinasionalitas perusahaan, keberadaan
transaksi dengan negara tax haven, dan aset tidak berwujud terhadap agresivitas transfer …

We investigate the effect of cross-border regulatory cooperation on the cash holdings of
firms cross-listed on US stock exchanges. The staggered adoption of the Multilateral …

Tax incentives are an important driving force for enterprises to ease financing constraints
and promote innovation. Current studies focus on the tax-reduction effect of corporate tax …

We examine the association between aggressive tax planning and labor investment
efficiency among US firms. Labor is an important input to production that is material to many …

In the context of economic globalization, China has actively encouraged its enterprises to
“Go Global” to enhance their core competitiveness. However, in recent years, many …

A widespread perception exists that tax havens facilitate corporate opacity. This study
provides new evidence on the association between tax havens and the transparency of firm …