Cross-border regulatory cooperation and corporate tax avoidance

Yu, Miao1; Hsieh, Chih-Chieh2; Tsang, Albert3

2024-02-01

10.1002/jcaf.22702

JOURNAL OF CORPORATE ACCOUNTING AND FINANCE   影响因子和分区

1044-8136

1097-0053

We examine whether improved cross-border regulatory cooperation and information exchange affect corporate tax avoidance. We find that the improvement in the regulators' capacity to access to information in foreign countries through their entrance into the Multilateral Memorandum of Understanding (MMoU) effectively reduces corporate tax avoidance. Moreover, the effect of the MMoU on corporate tax avoidance is stronger for firms that are less income mobile and have no significant subsidiaries in tax havens. Collectively, these findings support the conjecture that the strengthened cross-border regulatory cooperation and information exchange provided by the MMoU creates a positive externality in reducing corporate tax avoidance behavior.

effective tax rates income mobility information exchange tax haven

ESCI

英语

通讯

Business & Economics

Business, Finance

WOS:001169370700001

WILEY PERIODICALS, INC

Web of Science

1.Shandong Univ Finance & Econ, Sch Accountancy, Jinan, Peoples R China
2.Neoma Business Sch, Dept Accounting Control & Legal Affairs, Mont St Aignan, France
3.Southern Univ Sci & Technol, SUSTech Business Sch, Shenzhen, Guangdong, Peoples R China

Yu, Miao,Hsieh, Chih-Chieh,Tsang, Albert. Cross-border regulatory cooperation and corporate tax avoidance[J]. JOURNAL OF CORPORATE ACCOUNTING AND FINANCE,2024.

Yu, Miao,Hsieh, Chih-Chieh,&Tsang, Albert.(2024).Cross-border regulatory cooperation and corporate tax avoidance.JOURNAL OF CORPORATE ACCOUNTING AND FINANCE.

Yu, Miao,et al."Cross-border regulatory cooperation and corporate tax avoidance".JOURNAL OF CORPORATE ACCOUNTING AND FINANCE (2024).