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 …

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 …