The interplay between tax havens, geographic disclosures and corporate tax avoidance : evidence from European Union
Year of publication: |
2023
|
---|---|
Authors: | Kobbi-Fakhfakh, Sameh |
Published in: |
Accounting, Economics, and Law : AEL ; a convivium. - Berlin : De Gruyter, ISSN 2152-2820, ZDB-ID 2629308-0. - Vol. 13.2023, 4, p. 417-456
|
Subject: | aggregation level | corporate tax avoidance | country-by-country reporting | effective tax rate | geographic disclosures fineness | tax burden | tax havens | Steuervermeidung | Tax avoidance | Steueroase | Tax haven | EU-Staaten | EU countries | Unternehmensbesteuerung | Corporate taxation | Unternehmenspublizität | Corporate disclosure | Steuerbelastung | Tax burden | Körperschaftsteuer | Corporate income tax | Multinationales Unternehmen | Transnational corporation |
-
Effects of corporate transparency on tax avoidance : evidence from Country-by-Country Reporting
Tuinsma, Tijmen, (2023)
-
Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier, (2019)
-
Maffini, Giorgia, (2012)
- More ...
-
Boujelben, Saoussen, (2020)
-
Determinants of segment reporting quality : evidence from EU
Kobbi-Fakhfakh, Sameh, (2018)
-
The Effects of IFRS 15 Mandatory Adoption on Financial Statements
Kobbi-Fakhfakh, Sameh, (2022)
- More ...