Can European Banks’ Country-by-Country Reports Reveal Profit Shifting? An Analysis of the Information Content of EU Banks’ Disclosures
Year of publication: |
2019
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Authors: | Dutt, Verena K. |
Other Persons: | Nicolay, Katharina (contributor) ; Vay, Heiko (contributor) ; Voget, Johannes (contributor) |
Publisher: |
[2019]: [S.l.] : SSRN |
Subject: | Bank | EU-Staaten | EU countries | Unternehmenspublizität | Corporate disclosure | Informationswert | Information value | Gewinnverlagerung | Income shifting | Nachhaltigkeit | Sustainability |
Extent: | 1 Online-Ressource (76 p) |
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Series: | ZEW - Centre for European Economic Research Discussion Paper ; No. 19-042, 10/2019 |
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2019 erstellt |
Other identifiers: | 10.2139/ssrn.3472876 [DOI] |
Classification: | H25 - Business Taxes and Subsidies ; H26 - Tax Evasion ; G21 - Banks; Other Depository Institutions; Mortgages ; G28 - Government Policy and Regulation |
Source: | ECONIS - Online Catalogue of the ZBW |
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Dutt, Verena K., (2019)
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Dutt, Verena K., (2018)
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Profit shifting by EU banks : evidence from country-by-country reporting
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Dutt, Verena K., (2019)
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