We study how differences in bank regulation influence cross-border bank acquisition flows and the share price reactions … positive and larger when acquirers come from more restrictive bank regulatory environments. We interpret this evidence as more …

international banks, and that the incidence of international double taxation of banks is on bank customers in the foreign subsidiary …This paper examines empirically how international taxation affects the volume and pricing of cross-border banking …-source bank income is found to reduce banking-sector FDI. Furthermore, such taxation is almost fully passed on into higher …