Narrow search
Showing 1 - 4 of 4
Cover Image
Measuring the effective levels of company taxation in the new member states : a quantitative analysis
Finkenzeller, Martin; Spengel, Christoph - 2004
Persistent link: https://www.econbiz.de/10002619351
Cover Image
Ring-Fencing Digital Corporations : Investor Reaction to the European Commission’s Digital Tax Proposals
Klein, Daniel - 2019
avoidance, have a higher profit shifting potential, and for those with higher exposure to the EU. The market value of digital …
Persistent link: https://www.econbiz.de/10012858260
Cover Image
Increasing Tax Transparency : Investor Reactions to the Country-by-Country Reporting Requirement for EU Financial Institutions
Dutt, Verena K. - 2018
to include a country-by-country reporting obligation for EU financial institutions. We do not find significant abnormal … more concerned about reputational risks, respectively. We conclude that the implementation of a CbCR requirement for EU …
Persistent link: https://www.econbiz.de/10012921196
Cover Image
Romania's Development to a Low-Tax Country : Effective Corporate Tax Burden in Romania from 1992 to 2010 and Romania's Current Ranking Among the Eastern European Member States
Spengel, Christoph - 2012
base as prevalent in many longstanding Member States of the EU and the OECD. Our analysis is not limited to a comprehensive … Eastern European EU Member States …
Persistent link: https://www.econbiz.de/10013111468