In response to discussions about large multinational enterprises’ tax planning activities, legislators around the world have adopted numerous regulations to increase corporate tax transparency. New…
In this paper, employing transaction level data for Russian imports, we explore the role of multi-product shipments in explaining shipping patterns across countries. First, we document that firms from more…
Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has considerably shaped Member States’ tax systems. Based on Member States’ tax law adjustments in the…
