Eine LÄanderfusion von Hamburg und Schleswig-Holstein verspricht unter anderem Koste- nersparnisse, die nach vorliegenden empirischen Untersuchungen bei grob 4% des Bud- gets (auf Landesebene) anzusetzen sind.…
This paper investigates tax planning behavior by means of inter-company finance and the effectiveness of fighting back via thin-capitalization rules. A simple theoretical model, which considers the financing…
This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that…
