In response to discussions about large multinational enterprises’ tax planning activities, legislators around the world have adopted numerous regulations to increase corporate tax transparency. The implementation of new policies has spurred academic research in this area. Yet, the empirical evidence on the costs and benefits of tax transparency is still at an early stage. This dissertation aims to enrich the ongoing debate among academics, policymakers, and practitioners by answering the following research questions: First, considering the rising interest in corporate tax transparency, what is the current state of research and which questions are still to be explored? Second, can tax transparency by service providers serve as a trust-building mechanism for consumers in markets with high information asymmetries? Third, how do investors evaluate the requirement for large European firms to publicly disclose previously confidential CbCR information? Fourth, what modifications might be necessary to improve the consistency and effectiveness of the existing CbCR framework of the OECD?
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Verfasser hier: Müller, Raphael Maximilian
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