Conference Agenda
Overview and details of the sessions of this conference.
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Some information on the session logistics:
If not stated otherwise, the discussant is the following speaker, with the first speaker being the discussant of the last paper. The last speaker of each session is the session chair. (Exception: invited sessions)
Presenters should speak for no more than 20 minutes, and discussants should limit their remarks to no more than 5 minutes. The remaining time should be reserved for audience questions and the presenter’s responses. We suggest following these guidelines also in the (less common) 3-paper sessions in a 2-hour slot, to allow participants to move between sessions. Discussants are encouraged to avoid summarizing the paper. By focusing on a few questions and comments, the discussants can help start a broader discussion with the audience.
Only registered participants can attend this conference. Further information available on the congress website https://www.iseg.ulisboa.pt/en/event/iipf/ .
Venue address: ISEG - Lisbon School of Economics & Management, R. Francesinhas 21, 1200-675 Lisboa, Portugal
Please note that all times are shown in the time zone of the conference. The current conference time is: 17th Sept 2026, 11:39:34am WEST
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Daily Overview |
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A16: Digital Technologies, Tax Compliance, and Capital Misallocation Location: Room 008 (Francesinhas 1) | |
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MNE Business Functions and Corporate Taxation: Evidence from micro-CBCR 1: ITO-PSE, France; 2: OECD, France; 3: Charles University, Prague Multinational enterprises (MNEs) organize diverse business functions across jurisdictions, yet evidence on how taxation shapes these location choices is limited. We exploit a new micro-level Country-by-CountryReporting (CbCR) dataset that identifies individual MNE affiliates and their functions, overcoming the constraints of previously aggregated data. The microdata reveal new descriptive patterns in the global organization of production and enable more precise analysis of how functions such as manufacturing, R&D, holding activities, and internal finance respond to tax environments. Our results provide the first micro-based evidence on the tax sensitivity of MNE business functions, offering new insights for international tax policy.
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