of deposit insurance adoption on individual bank leverage. Using a panel of banks across 117 countries during the period … 1986-2011, I show that deposit insurance adoption pushes banks to increase significantly their leverage by reducing their … leveraged banks are unresponsive to deposit insurance adoption. …

By introducing a structure of the balance sheets of the banks, which takes into account their bilateral exposures in …

to default on their loans, and when they do this triggers forced selling by the shadow banks. Because the forced selling … fire sales, namely: limits on loan to value ratios, capital requirements for banks, liquidity coverage ratios for banks …, dynamic loan loss provisioning for banks, and margin requirements on repurchase agreements used by shadow banks. The paper …

efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and … commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action …

efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and … commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action …

Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries’ revenue base: empirical … taxation on hedging transactions, this report illustrates the features of ATP schemes based on after-tax hedging, summarises …