Global Tax Residence Database

On the database: For the paper “Tax Avoidance through Cross-Border Mergers and Acquisitions” we have investigated the legal background on tax residence for 151 countries and manually adjusting the data on tax residence for a global data set of publicly-listed firms to accurately reflect their tax residence. As a result, our data is of superior quality for purposes of tax research compared to the country information in standard databases such as SDC Platinum or Orbis, which usually reflects the center of operations or incorporation of a firm instead of its tax residence.

Abstract of “Tax Avoidance through Cross-Border Mergers and Acquisitions”We document a novel form of tax avoidance: Cross-border tax-haven mergers and acquisitions (M&A). Tax havens have $1.5 trillion in M&A deal value beyond what is predicted based on economic fundamentals. 18,310 tax-haven M&As result in $29.7 billion in annual tax avoidance. Non-haven cross-border M&A results in an additional $30.6 billion in annual tax avoidance. Our results provide the underlying mechanism for 30% of global corporate income tax avoidance. This is the first paper to document that tax havens not only affect capital flows on "paper," but also that tax havens affect real investment on a large scale. Moreover, we create an algorithm, available to others, to derive the tax residence of any company, provided the country of incorporation and headquarters are known

PDF version of paperClick here 

Access to Global Tax Residence Database: Information on how to get access to the database will be available in summer 2020

Conferences*:  EEA, EIASM Conference on Current Research in Taxation.

* including scheduled conferences

About us:

Jean-Marie Meier is an assistant professor of finance at the University of Texas at Dallas. For more information see www.jean-mariemeier.com.

Jake Smith is a finance PhD student at the University of Texas at Dallas. For more information see https://jindal.utdallas.edu/phd-students/jake-smith.