Multinationality, intangible assets and tax aggressiveness
DOI:
https://doi.org/10.5007/2175-8069.2021.e76596Abstract
Currently, fiscal aggressiveness and multinationality have been a recurring theme in international accounting research. This Study aim analyze how tax aggressiveness (BTD or TTVA) is affected by multinationality considering the level of intangible assets of companies listed on B3. The results allow us to infer that the presence of multinationality is related to lower levels of fiscal aggressiveness, on average. However, the presence of multinationality related to higher levels of intangible assets generates higher levels of fiscal aggressiveness.
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