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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
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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
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Does Foreign Direct Investment Synchronise Business Cycles? Results from a Panel Approach
Fries, Claudia - 2015
This study readdresses the determinants of business cycle synchronisation. We test, on the one hand, whether FDI promoting policies may have consequences for the business cycle comovement between countries, and on the other hand, whether more plausible identification strategies change previous...
Persistent link: https://www.econbiz.de/10013022484