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This paper analyzes the choice of taxes and international information exchange by governments in a capital tax competition model. We explain situations where countries can choose tax rates on tax savings income and exchange information about the domestic savings of foreigners, implying that the...
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information published by listed entities in the European Union (EU). The aim of the guidelines is to strengthen and promote … greater supervisory convergence in existing enforcement practices amongst EU accounting enforcers. The Guidelines set out the …
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The report provides an overview of the activities of the European Securities and Markets Authority (ESMA) and the accounting enforcers in the European Economic Area (EEA), thereafter, ‘European enforcers’, when examining compliance of financial information provided by listed issuers on...
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the quality and comparability of information provided to retail investors in the European Union (EU) on often complex … investment products. The need for EU action reflects the difficulties retail investors have faced in comprehending and comparing … investments, hampering the emergence of efficient EU markets. The RTS will contain detailed rules on the contents and presentation …
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