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A review of earnings management in private firms in response to tax rate changes

studies that are performed outside the United States. For instance, Wong et al . (2015) predict and find that Chinese firms also react with earnings management when tax rates increase. These firms are noted to manage their taxable income upwards in a book-tax non-conforming manger rather than in a book-tax conforming manner before the CTR increase. This finding suggest that firms primarily boost taxable income, which reduces the detection risk of aggressive financial reporting. Roubi and Richardson (1998) provide evidence of intertemporal income-shifting around CTR

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The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty

/Article 3 4 5 8 9 With regard to Art. 9, a reservation against Art. 9(1) without opting in to Art. 9(4) has been deemed a reservation against the article in its entirety, as it would mean that the article is not given any effect. 10 11 12 13 14 China R - - - - R - R R R Japan - - - R - - R - - R Germany R R - - - - R R - R United Kingdom - - - R R R - R - R France R R R - - R R - - - India R - R

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