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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
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
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...
Persistent link: https://www.econbiz.de/10012963527
the EU-wide activities of multinationals as proposed by the European Commission. Second, we estimate the consequences on … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the …
Persistent link: https://www.econbiz.de/10014049278
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several international initiatives and parties have called for more transparency in financial reporting,...
Persistent link: https://www.econbiz.de/10013059012