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Reporting behavior and transparency in European banks' country-by-country reports
Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021
The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … analyze the reporting behavior and the degree of transparency across the reports. We observe a large heterogeneity with … reporting inhibit the interpretability and the comparability of the data. We conclude that the specification of the underlying …
Persistent link: https://www.econbiz.de/10012434484
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Americans do I. T. better : US multinationals and the productivity miracle
Bloom, Nicholas (contributor); Sadun, Raffaella (contributor) - 2007
Persistent link: https://www.econbiz.de/10003455361
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The spatial organization of multinational firms
Defever, Fabrice - 2010
Persistent link: https://www.econbiz.de/10008747125
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Country-by-Country reporting : eine neue Rechnungslegung über länderspezifische Wertschöpfung und Ertragsteuern?
Evers, Andrea; Hundsdoerfer, Jochen - 2014
Country-by-Country Reporting (CbCR) soll für (insb. Steuer-)Behörden oder für die Öffentlichkeit Transparenz über die …
Persistent link: https://www.econbiz.de/10010403926
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Foreign investment motivations and patterns : Korean electronics companies and the European Union
Gray, Sidney J.; Hong, Sung-hoon - 1998
Persistent link: https://www.econbiz.de/10001468859
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Regional and country determinants of locational decisions : Japanese multinationals in European manufacturing
Thiran, Jean-Marc; Yamawaki, Hideki - 1995
Persistent link: https://www.econbiz.de/10000911988
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Breaking borders? : the European Court of Justice and internal market
Spengel, Christoph; Fischer, Leonie; Stutzenberger, Kathrin - 2020
Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has considerably shaped Member States' tax systems. Based on Member States' tax law adjustments in the context of four landmark rulings on corporate income taxation, we analyse whether case law is a...
Persistent link: https://www.econbiz.de/10012311832
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UK trade and FDI : a post-Brexit perspective
Dhingra, Swati; Ottaviano, Gianmarco I. P.; Rappoport, … - 2017
Persistent link: https://www.econbiz.de/10011668732
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Searching for carbon leaks in multinational companies
Dechezleprêtre, Antoine; Gennaioli, Caterina; Martin, Ralf - 2019
Persistent link: https://www.econbiz.de/10011983150
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Can European banks' country-by-country reports reveal profit shifting? : an analysis of the information content of EU banks' disclosures
Dutt, Verena K.; Nicolay, Katharina; Vay, Heiko; Voget, … - 2019
We create a novel database of hand-collected information from the country-by-country reports (CbCRs) of more than 100 multinational bank groups headquartered in the EU for 2014-2016. We compare this new dataset with information from Orbis and Bank Focus to assess in how far the new disclosure...
Persistent link: https://www.econbiz.de/10012109754