avoidance, have a higher profit shifting potential, and for those with higher exposure to the EU. The market value of digital …

The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we … important in light of the proposal for a public CbCR for large multinational firms in the EU …

The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we … important in light of the proposal for a public CbCR for large multinational firms in the EU. …

the EU-wide activities of multinationals as proposed by the European Commission. Second, we estimate the consequences on … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the …

eine immer deutlichere Verbindung ab. Innerhalb der EU könnten IAS über die im Juni 2002 verabschiedete EU-Verordnung zur … innerhalb der EU würde die Wettbewerbsposition deutscher Unternehmen tendenziell verbessern. Eine ausschließliche Angleichung … der steuerlichen Gewinnermittlungsvorschriften kann das Steuergefälle innerhalb der EU aber nicht verringern. Dazu wären …