This paper empirically examines whether expansion of the EU has increased international tax competition. To do so, we … studies, we find robust evidence for tax competition. In particular, our estimates suggest that EU membership affects … responses with EU members responding more to the tax rates of other members. This lends credence to the above-noted concerns. …

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

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 …

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 …