.... De facto, the risk is with the tax department. And, of course, that is not so easy for the employees. (Executive B). Sources of Time Constraints  Which factors induce time constraints in real-world tax decisions? • In practice, tax planning and tax decisions happen often at the end...

...: Abstract: JATA-2021-004R4 Article Does Tax Deductibility Affect Goodwill Impairment Decisions? Does Tax Deductibility Affect Goodwill Impairment Decisions? Archival Financial Accounting; Taxation; Archival Tax planning; Goodwill Impairments; Tax Havens Sarah Khalil Miles Romney Steven Utke Using a setting...

...Jaron H. Wilde; Ryan J. Wilson ABSTRACT Interest in corporate tax planning has accelerated in recent years as a combination of political, economic, and technological factors have fueled the public's awareness of corporate tax activities. Academic research on corporate tax planning has grown...

...Kim Honaker; Divesh S. Sharma ABSTRACT This study investigates the effects of the Internal Revenue Service requiring confidential Schedule UTP disclosures on corporate tax planning over the period from 2008 to 2013. We make three important observations using a difference-in-differences design...

... investments affects both repatriation and income shifting decisions. We show how the model can be used to refine extant research. We then apply it to a novel setting—using e-commerce for tax planning. We find firms in manufacturing industries with high levels of e-commerce have economically significant lower...