德勤－复旦会计论坛系列230期讲座信息
时 间：2024年 6月17日（周一）下午1:30
地 点：史带楼503
题 目：Mandatory Information Exchange, Cross-Border Income Shifting, and the Physical Flow of Tangible Goods
报告人：Travis Chow (Hong Kong University)
主持人：倪晨凯 教授
摘 要：
We examine whether the staggered adoption of mandatory tax information exchange agreements between governments has real effects on firms’ trade in tangible goods. We posit that some trade in tangible goods flowing through low-tax jurisdictions is intended to facilitate aggressive income shifting. As such, shocks to tax enforcement via mandatory information exchange agreements could cause firms to change the physical flow of the goods. We shed light on the connection between mandatory information exchange, income shifting, and the flow of tangible goods by utilizing firm-level shipping container data and shocks from the staggered adoption of bilateral Tax Information Exchange Agreements (TIEA) between the U.S. and other jurisdictions. We find that the adoption of a TIEA between the U.S. and a jurisdiction is associated with a significant decrease in the volume of imports by U.S. firms from that jurisdiction, relative to imports by U.S. firms from control jurisdictions. Our results suggest that mandatory information exchange between governments can lead firms to change their physical flow of tangible goods.
会计学系
2024-6-11
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