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How do investors value the publication of tax information? : evidence from the European public country-by-country reporting
Müller, Raphael; Spengel, Christoph; Weck, Stefan - 2021 - This version: October 2021
We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country …
Persistent link: https://www.econbiz.de/10012648417
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Leveling the playing field? : a qualitative and quantitative examination of the EU directive on public country-by-country reporting
Gundert, Hannah; Spengel, Christoph; Weck, Stefan - 2024 - This version: March 2024
The recent enactment of Directive 2021/2101 by the EU introduces a public Country-by-Country Reporting (CbCR) regime …, with the aim of promoting a level playing field for businesses operating within the EU Single Market. The directive seeks … examine whether the public CbCR Directive introduces unintended disparities between (1) MNEs domiciled in different EU member …
Persistent link: https://www.econbiz.de/10014504851