Event

Research Seminar: Multinational tax avoidance: is it all about profit shifting?

Join Dr Christof Beuselinck, Associate Professor of IESEG School of Management, as he discusses multinational corporation tax avoidance.

  • Wed 25 Apr 18

    14:00 - 16:00

  • Colchester Campus

    EBS.2.45

  • Event speaker

    Dr Christof Beuselinck

  • Event type

    Lectures, talks and seminars

  • Event organiser

    Essex Business School

  • Contact details

Multinational corporations are accused of avoiding taxes mainly by shifting profits to low-tax jurisdictions.

Event Abstract

However, Dyreng, Hanlon, Maydew, and Thornock (2017) document a decreasing time-trend in effective tax rates for both multinational and domestic firms, suggesting the existence of important local (within-country) tax strategies.

We study the pervasiveness of multinational corporations’ local tax responsiveness and document that groups orchestrate subsidiary local tax avoidance decisions. Further, subsidiary local tax avoidance explains between 14 and 29% of total group tax avoidance.

Additional analyses suggest that MNCs focus more on subsidiary local tax avoidance when costs for profit shifting are higher.

Booking

This is an open event, there is no need to book. Please feel free to join us with your colleagues, classmates and friends.

Speaker Bio

Dr Christof Beuselinck is Associate Professor of IESEG School of Management in France.

His research interests lie in the fields of:

  • Multinational income shiftings
  • Corporate Finance
  • Ownership structure
  • Reporting incentives
  • Reporting quality

He has been published extensively in many highly ranked journals, such as:

  • Review of Accounting Studies
  • Journal of Corporate Finance
  • Journal of Business Finance and Accounting
  • Corporate Governance
  • An International Review
  • European Accounting Review

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