The recession of 2008 precipitated a political crisis that motivated an unprecedented
international project to curb corporate tax dodging. This Article argues, contrary to dominant …

To explain these arguments, this Article uses an original dataset. In November 2014,
hundreds of advance tax agreement (ATAs) issued by Luxembourg's Administration des …

International business and public policy research have examined the techniques that
multinational enterprises (MNEs) use to shift revenues to subsidiaries in offshore financial …

An affiliated corporate group consists of two or more corporations linked by sufficient stock
ownership to cause them to function as an economic unit instead of as independent …

Abstract Research Summary Using 138 firm‐year observations for 46 US‐listed firms
headquartered in tax havens from 2004 to 2013, this study employs a matched‐sample …

Treaties in the Aftermath of BEPS an almost respectable faqade. Yet, they are also elusive
legal instruments and lack a consensus about their true nature and purpose. Tax …

One of the main ways by which governments raise revenue is by taxing the economic
components of income. 1 This has been the case since the early twentieth century. 2 …

In this article, we discuss the way offshore financial centres are used by the multi-subsidiary,
multi-jurisdictional group structure known as the 'multinational enterprise'to arbitrage …

The technological developments of recent decades have allowed companies to collect
staggering amounts of consumer data by offering" free" access to digital products like search …

States are on the verge of a new form of global competition. Some have taken unilateral
measures to tax multinational profits that they would typically not be able to tax, at least not …