The Resource Assessing the tax benefits of hybrid arrangements - evidence from the Luxembourg leaks
Assessing the tax benefits of hybrid arrangements - evidence from the Luxembourg leaks
Resource Information
The item Assessing the tax benefits of hybrid arrangements - evidence from the Luxembourg leaks represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Assessing the tax benefits of hybrid arrangements - evidence from the Luxembourg leaks represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Using the Luxembourg Leaks database, the authors study how multinational firms avoid taxes via hybrid arrangements and assess their corresponding tax benefits. Confidential tax rulings included in this database enable them to deduce and classify the tax arrangements that 123 firms implemented by means of conduit entities in Luxembourg. Based on a difference-in-differences methodology, the authors show that hybrid arrangements are related to substantial and continuous effective tax rate reductions. These results hold under several robustness checks. Overall, the paper is one of the first to provide empirical support for the considerable benefits of hybrid arrangements outlined in prior theoretical research
- Language
- eng
- Label
- Assessing the tax benefits of hybrid arrangements - evidence from the Luxembourg leaks
- Title
- Assessing the tax benefits of hybrid arrangements - evidence from the Luxembourg leaks
- Language
- eng
- Summary
- Using the Luxembourg Leaks database, the authors study how multinational firms avoid taxes via hybrid arrangements and assess their corresponding tax benefits. Confidential tax rulings included in this database enable them to deduce and classify the tax arrangements that 123 firms implemented by means of conduit entities in Luxembourg. Based on a difference-in-differences methodology, the authors show that hybrid arrangements are related to substantial and continuous effective tax rate reductions. These results hold under several robustness checks. Overall, the paper is one of the first to provide empirical support for the considerable benefits of hybrid arrangements outlined in prior theoretical research
- Citation source
- In: National tax journal. - Washington. - Vol. 71 (2018), no. 2 ; p. 295-334
- http://library.link/vocab/creatorName
-
- Hardeck, I
- Wittenstein, P.U
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- MNE
- advance tax ruling
- tax avoidance
- tax haven
- hybrid mismatch
- Label
- Assessing the tax benefits of hybrid arrangements - evidence from the Luxembourg leaks
- Label
- Assessing the tax benefits of hybrid arrangements - evidence from the Luxembourg leaks
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Assessing-the-tax-benefits-of-hybrid-arrangements/mhYhwep5wh8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Assessing-the-tax-benefits-of-hybrid-arrangements/mhYhwep5wh8/">Assessing the tax benefits of hybrid arrangements - evidence from the Luxembourg leaks</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
