Join Dr Christof Beuselinck, Associate Professor of IESEG School of Management, as he discusses multinational corporation tax avoidance.
Multinational corporations are accused of avoiding taxes mainly by shifting profits to low-tax jurisdictions.
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.
This is an open event, there is no need to book. Please feel free to join us with your colleagues, classmates and friends.
Dr Christof Beuselinck is Associate Professor of IESEG School of Management in France.
His research interests lie in the fields of:
He has been published extensively in many highly ranked journals, such as: