Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior
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References listed on IDEAS
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Cited by:
- Kortebusch, Pia, 2014. "Should multinational companies request an advance pricing agreement (APA) - or shouldn't they?," arqus Discussion Papers in Quantitative Tax Research 173, arqus - Arbeitskreis Quantitative Steuerlehre.
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More about this item
Keywords
Advance Tax Rulings; Fee Design; Investment Effects; Tax Risk; Tax Uncertainty;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2014-06-14 (Accounting and Auditing)
- NEP-PBE-2014-06-14 (Public Economics)
- NEP-PUB-2014-06-14 (Public Finance)
- NEP-REG-2014-06-14 (Regulation)
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