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The discussant is always the following speaker, with the first speaker being the discussant of the last paper. The last speaker of each session is the session chair. Presenters should use no more than 20 minutes; discussants no more than 5 minutes; the remaining time should be devoted to audience questions and the presenter’s responses. We suggest to follow these guidelines also for (uncommon) sessions with 3 papers in a 2-hour slot, to enable participants to switch sessions. We recommend that discussants avoid summarizing the paper. By focusing their brief remarks on a few questions and comments, the discussants can help start the general discussion with audience members. Only registered participants can attend this conference. Further information available on the congress website https://iipf2024.vse.cz/ .Please note that all times are shown in the time zone of the conference. The current conference time is: 30th Apr 2025, 05:17:19am CEST
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Session Overview |
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E01: Taxation & MNE Structure
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Taxes and The Location of Jobs Within Multinational Firms University of Oxford, United Kingdom This paper investigates to what extent multinational enterprises relocate jobs internationally in response to taxes. The analysis uses detailed data on employment and investments of foreign multinational enterprises within the United Kingdom combined with tax reform variation in the country of the MNE headquarter. Preliminary analysis shows that labour taxes are important for the international location of jobs within the MNE.
Tax Complexity, Tax Department Structure, and Tax Risk 1Paderborn University, Germany; 2KU Research Institute for Taxation; 3Catholic University of Eichstätt-Ingolstadt; 4WU Vienna University of Economics and Business This study analyzes the implications of tax complexity for the structure of tax departments and tax risk. Using a hand-collected dataset of more than 7,500 tax department employees from 353 European listed multinational enterprises, we identify two potential sources of costs associated with tax complexity. First, we find that firms locate more tax department employees in countries with a high level of tax complexity. This association is particularly pronounced for high levels of complexity in the tax framework, such as tax filings, audits, and appeals. Second, we find that investments in high-tax complexity countries are associated with a higher tax risk than investments in low-tax complexity countries. However, this tax risk is lower for multinational firms with more tax department employees in these countries. Our results suggest that installing tax department employees in highly tax-complex countries is crucial in effectively managing tax risks.
The Location of MNE Functions and Corporate Taxation Organisation for Economic Co-operation and Development (OECD), Paris The location choices of multinational enterprises (MNEs) can significantly impact economic outcomes and are therefore of significant relevance for policy makers and a frequent topic of public debate. At the same time, individual MNE affiliates can fulfil various functions. This paper explores the role of corporate taxation in the allocation of functions within the MNE value chain using new comparative cross-country data on MNE functions taken from the Country-by-Country reporting (CbCR) data. The paper first provides an extensive description of the distribution of functions within MNEs and reveals striking differences in the functions of affiliates located in investment hubs versus non-hub affiliates. Second, the paper explores the tax-responsiveness of different MNE functions.
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