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

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
Creator
Subject
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
Instantiates
Publication
Label
Assessing the tax benefits of hybrid arrangements - evidence from the Luxembourg leaks
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...