Advanced search
Publication Cover
European Accounting Review Volume 26, 2017 - Issue 3: Tax Research
Submit an article Journal homepage
1,040
Views
16
CrossRef citations to date
0
Altmetric
Special Issue: Tax Research, Guest Editors: Martin Jacob and Richard Sansing

Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment

Markus DillerDepartment of Accounting, Finance and Taxation, University of Passau, Passau, GermanyView further author information
,
Pia KortebuschDepartment of Taxation, Accounting and Finance, University of Paderborn, Paderborn, GermanyView further author information
,
Georg SchneiderInstitute of Accounting and Reporting, University of Graz, Graz, AustriaView further author information
&
Caren Sureth-SloaneDepartment of Taxation, Accounting and Finance, University of Paderborn, Paderborn, Germany;Vienna University of Economics and Business, Vienna, AustriaCorrespondence[email protected]
View further author information
Pages 441-468 | Received 23 Feb 2015, Accepted 04 Mar 2016, Published online: 24 May 2016

Citations (16)

Keep up to date with the latest research on this topic with citation updates for this article.

Subscribe to citation updates

Read on this site (2)

Thomas Hoppe, Deborah Schanz, Susann Sturm & Caren Sureth-Sloane. (2023) The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. European Accounting Review 32:2, pages 239-273.
Read now
Martin Jacob. (2022) Real Effects of Corporate Taxation: A Review. European Accounting Review 31:1, pages 269-296.
Read now

Articles from other publishers (14)

Kathleen Petrie Fuller, Qun Wu & Serhat Yildiz. (2023) Corporate debt policy and tax uncertainty. Review of Quantitative Finance and Accounting.
Crossref
Elizabeth Devos, Erik Devos, David B. Farber, He Li & Shofiqur Rahman. (2023) IRS Private Letter Rulings: Initial Evidence on Determinants and Consequences. Journal of Financial Research 46:3, pages 849-873.
Crossref
Rainer Niemann & Mariana Sailer. (2023) Is analytical tax research alive and kicking? Insights from 2000 until 2022. Journal of Business Economics 93:6-7, pages 1149-1212.
Crossref
Alex A. T. Rathke, Amaury J. Rezende, Christoph Watrin & Rafael M. Antônio. (2022) Profit shifting and the attractiveness of Advance Pricing Agreements. Journal of Business Economics 93:5, pages 817-857.
Crossref
Xixi Zhang. (2023) Tax Arbitration and Foreign Direct Investments: A comparison between developed and developing countries. SSRN Electronic Journal.
Crossref
Rebecca Reineke, Katrin Weiskirchner-Merten & Stefan Wielenberg. (2023) How Does the Enforcement of Anti-Avoidance Rules Affect Investment and Tax Avoidance?. SSRN Electronic Journal.
Crossref
Inés Merino Fdez-Galiano, José Manuel Feria-Dominguez & Jacobo Gomez-Conde. (2022) Stock market reaction to environmental lawsuits: Empirical evidence from the case against Boliden-Apirsa. Environmental Impact Assessment Review 96, pages 106837.
Crossref
Cristian Carini, Michele Moretto, Paolo M. Panteghini & Sergio Vergalli. (2019) Deferred taxation under default risk. Journal of Economics 129:1, pages 33-48.
Crossref
Jean-François Rougé. (2017) The Globar War: The EU’s Apple Tax Case. ECONOMICS 5:1, pages 14-35.
Crossref
Thomas Hoppe, Deborah Schanz, Susann Sturm & Caren Sureth-Sloane. (2019) Measuring Tax Complexity Across Countries: A Survey Study on MNCs. SSRN Electronic Journal.
Crossref
Kevin Markle & Leslie Robinson. (2018) Negotiated Tax Havens. SSRN Electronic Journal.
Crossref
Birgit Huesecken & Michael Overesch. (2016) Capital Market Reaction to Tax Avoidance: Evidence from Luxleaks. SSRN Electronic Journal.
Crossref
Rainer Niemann & Caren Sureth-Sloane. (2016) Does Capital Tax Uncertainty Delay Irreversible Risky Investment?. SSRN Electronic Journal.
Crossref
Birgit Huesecken & Michael Overesch. (2015) Tax Avoidance through Advance Tax Rulings - Evidence from the LuxLeaks Firms. SSRN Electronic Journal.
Crossref

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.