As part of the Brown Bag Seminars, Regina Ortmann gave a presentation on July 5, 2022 on the topic "Taxing network products - the impact on decisions of MNEs".
As part of the Brown Bag Seminars, Sebastian Hinder gave a presentation on June 28, 2022 on the topic "Management Guidance & Analyst Forecasts: The Peculiar Role of Tax Forecasting".
TRR 266/TAF Research Seminar
On June 21, 2022, Ken Klassen (University of Waterloo) presented the paper "Tax Aggressive Behavior and Voluntary Tax Disclosures in Corporate Sustainability Reporting" at the TRR 266/TAF Research Seminar. The paper is co-authored work with Jilian R. Adams and Elizabeth Demers (all University of Waterloo, Ontario, Canada).
In this study, the authors analyze determinants of firms’ decisions to disclose tax…
On June 16th, 2022, Reyhaneh Safaei and Yuchen Wu are giving a presentation on the topic "Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance" at the IOTA-OECD ISORA workshop of the Norwegian Tax Administration in Oslo, Norway.
Giese, Henning, Koch, Reinald, Gamm, Markus (2022): Tax Avoidance and Vertical Interlocks within Multinational Enterprises, arqus, Quantitative Research in Taxation, Discussion Paper No. 270, www.arqus.info. Available at SSRN: https://ssrn.com/abstract=4137265.
As part of the Brown Bag Seminars, Stephan Kaiser gave a presentation on June 14, 2022 on the topic "Changes in Firms’ Business Models and Abnormal Accruals".
As part of the Brown Bag Seminars, Elisa Casi-Eberhard gave a presentation on June 7, 2022 on the topic "So close and yet so far: the ability of mandatory disclosure regimes to crack down on offshore tax evasion".