Unsere Abteilung war stark auf der EAA 2024 in Bukarest vertreten, mit Präsentationen von

• Fernando Siahaan: Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a developing country (with Adrian Schipp and Caren Sureth-Sloane)

• Christian Renelt: Tax Function and Investment Decisions

• Sylvia Auer: Determinants of Volunatry Tax Disclosures and Consequences for the Value Relevance of Tax Positions under IFRS

• Khairunnisa Ridwan: Accounting for Income Tax Uncertainty and Corportae Tax Avoidance: International Evidence

• Agus Hidayat: Do Master File and Local File (BEPS Action 13) Deter Profit Shifting? Experience of a Developing Country (with Matthias Petutschnig)

• Marufa Akhter: Executive Personal Touch: Corporate Tax Aggressiveness after Penalty

• Xixi Zhang: Tax Arbitration and Foreign Direct Investments: A Comparison between Developed and Developing Countries