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Corporate Taxation and Avoidance Sign in to save

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Papers 13

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A methodology to measure the quality of tax avoidance case studies: Findings from the Netherlands
2020 Journal of International Accounting Auditing and Taxation article Business, Management and Accounting Corporate Taxation and Avoidance Open access

Anna F. Gunn, Dirk‐Jan Koch, Francis Weyzig

19

citations
Tax Incentives in Developing Countries: A Case Study—Singapore and Philippines
2021 United Nations University series on regionalism book-chapter Business, Management and Accounting Corporate Taxation and Avoidance Open access

Irma Mosquera Valderrama, Mirka Balharová

9

citations
Tax Incentives: From an Investment, Tax, and Sustainable Development Perspective
2021 Springer eBooks book-chapter Business, Management and Accounting Corporate Taxation and Avoidance

Irma Johanna Mosquera Valderrama

7

citations
Developing Countries, tax Treaty Shopping and the Global Minimum Tax
2025 Public Finance Review article Business, Management and Accounting Corporate Taxation and Avoidance Open access

Maarten van ’t Riet, Arjan Lejour

3

citations
Corporate Tax, Digitalization and Globalization
2020 Zenodo (CERN European Organization for Nuclear Research) report Business, Management and Accounting Corporate Taxation and Avoidance Open access

Irma Johanna Mosquera Valderrama, Frederik Heitmüller

2

citations
Social Contract, Tax Fairness, and Aggressive Avoidance
2020 SSRN Electronic Journal preprint Business, Management and Accounting Corporate Taxation and Avoidance Open access

Henk Vording

0

citations
Societal Norms in the Corporate Tax Practice: Tax Professionals’ Identity Perceptions and the Public Criticism of Corporate Tax Planning
2023 SSRN Electronic Journal preprint Business, Management and Accounting Corporate Taxation and Avoidance Open access

Elody Hutten, Sjoerd Goslinga

0

citations
Good Tax Governance
2023 Springer eBooks reference-entry Business, Management and Accounting Corporate Taxation and Avoidance

Hans Gribnau, Ave-Geidi Jallai

0

citations
Disentangling Business- and Tax-Motivated Bilateral Royalty Flows
2023 SSRN Electronic Journal preprint Business, Management and Accounting Corporate Taxation and Avoidance Open access

Arjan Lejour

0

citations
Replication Data for: Determinants of top personal income tax rates in 19 OECD countries, 1981–2018
2023 Leiden Repository (Leiden University) article Business, Management and Accounting Corporate Taxation and Avoidance Open access

Bastiaan Van Ganzen

0

citations
Developing Countries, Tax Treaty Shopping and the Global Minimum Tax
2025 SSRN Electronic Journal preprint Business, Management and Accounting Corporate Taxation and Avoidance Open access

Maarten van ’t Riet, Arjan Lejour

0

citations
Tax avoidance by redirecting royalty flows: estimating the global revenue loss
2025 International Tax and Public Finance article Business, Management and Accounting Corporate Taxation and Avoidance Open access

Arjan Lejour, Maarten van ’t Riet

0

citations
Accounting for Deviance: A Qualitative Study on Tax Professionals’ Understanding of Corporate Tax Minimization
2026 Deviant Behavior article Business, Management and Accounting Corporate Taxation and Avoidance Open access

Elody Hutten, Masja J. van Meeteren

0

citations

13 results

Most active Aachen authors

Maarten van ’t Riet 162 citations overall
3 papers
Irma Johanna Mosquera Valderrama 329 citations overall
2 papers
Elody Hutten 253 citations overall
2 papers
Sjoerd Goslinga 1,297 citations overall
1 paper
Hans Gribnau 401 citations overall
1 paper
Henk Vording 140 citations overall
1 paper
Irma Mosquera Valderrama 86 citations overall
1 paper
Frederik Heitmüller 40 citations overall
1 paper
Anna F. Gunn 19 citations overall
1 paper
Bastiaan Van Ganzen 13 citations overall
1 paper

Corporate Taxation and Avoidance ▲ Sign in to save

Papers per year

Papers 13

Most active Aachen authors

Corporate Taxation and Avoidance Sign in to save