The Relation between Corporate Social Responsibility and Profit Shifting of Multinational Enterprises
Tax Administration Research Centre (TARC)
|Speaker:||Michael Overesch, University of Cologne, Germany|
|Date:||Wednesday 24 February 2021|
We investigate the link between corporate social responsibility (CSR) and tax avoidance behavior of European multinational firms. Previous evidence is ambiguous. Some paper find that CSR and tax management behavior are complements while other find that CSR and tax behavior are complements. Our empirical findings suggest that CRS and tax management are complements. We find this relationship interesting when taking into account the increasing disclosure of CSR items in the financial reports of MNEs and the ongoing debate on anti-tax avoidance measures/tax transparency of MNEs.
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