Empirical essays on tax planning and transfer pricing

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dc.identifier.uri http://dx.doi.org/10.15488/6013
dc.identifier.uri https://www.repo.uni-hannover.de/handle/123456789/6065
dc.contributor.author Quinkler, Valentin Hermann Carl ger
dc.date.accessioned 2019-11-12T13:27:09Z
dc.date.available 2019-11-12T13:27:09Z
dc.date.issued 2019
dc.identifier.citation Quinkler, Valentin Hermann Carl: Empirical essays on tax planning and transfer pricing. Hannover : Gottfried Wilhelm Leibniz Universität, Diss., 2019, XI, 142 S. DOI: https://doi.org/10.15488/6013 ger
dc.description.abstract This dissertation consists of three empirical studies contributing to the literature on tax planning and transfer pricing. The first study investigates the impact of U.S. state taxation on the geographical allocation of the intra-U.S. trademark ownership of large U.S. multinationals. The study documents that the U.S. State of Delaware has a leading position as a trademark holding location and that the major-ity of trademarks are registered there. Moreover, it contains an analysis of the effectiveness of group consolidation (combined reporting) and provides evidence that combined reporting signifi-cantly reduces the share of trademarks allocated to Delaware. Nevertheless, the identified effects indicate that Delaware-based trademark strategies have not been entirely abandoned. The second study examines the use of information technologies in a firm’s transfer pricing system. In particular, it investigates the role of firms’ information environment in mitigating the conflict of managerial and tax objectives in transfer pricing. The study provides empirical evi-dence that if firms facing conflicting objectives make intensive use of information technologies, they are more profitable, report lower effective tax rates, and face lower tax risk. The third study analyzes whether the strictness of transfer pricing regulations and their en-forcement affect intrafirm trade of U.S. multinational firms. In particular, the results suggest that stricter transfer pricing in a country decrease the tax rate sensitivity of bilateral U.S. intrafirm trade. Thus, the possibilities of U.S. multinationals to engage in transfer pricing related tax plan-ning schemes are effectively reduced. ger
dc.language.iso eng ger
dc.publisher Hannover : Institutionelles Repositorium der Leibniz Universität Hannover
dc.rights Es gilt deutsches Urheberrecht. Das Dokument darf zum eigenen Gebrauch kostenfrei genutzt, aber nicht im Internet bereitgestellt oder an Außenstehende weitergegeben werden. ger
dc.subject tax haven eng
dc.subject tax avoidance eng
dc.subject Trademarks eng
dc.subject Intangibles eng
dc.subject State taxation eng
dc.subject Transfer pricing eng
dc.subject Information technology eng
dc.subject Digitalization eng
dc.subject Management control eng
dc.subject tax planning eng
dc.subject Intrafirm trade eng
dc.subject Transfer pricing regulations eng
dc.subject Steueroase ger
dc.subject Delaware ger
dc.subject Steuervermeidung ger
dc.subject Markenrechte ger
dc.subject Immaterielle Wirtschaftsgüter ger
dc.subject Transferpreise ger
dc.subject Informationstechnologie ger
dc.subject Digitalisierung ger
dc.subject Steuerplanung ger
dc.subject.ddc 330 | Wirtschaft ger
dc.title Empirical essays on tax planning and transfer pricing eng
dc.type doctoralThesis ger
dc.type Text ger
dc.description.version publishedVersion ger
tib.accessRights frei zug�nglich ger

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