The Resource Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions

Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions

Label
Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions
Title
Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions
Creator
Subject
Language
eng
Summary
This study investigates the capital market reaction to the country-by-country reporting (CbCR) obligation for EU financial institutions. It finds that the reaction is slightly more negative for banks engaging in selected tax havens and banks with an above-average B2C orientation and slightly more positive for banks with a below-average share of institutional investors
Citation source
In: International tax and public finance. - New York. - Vol. 26 (2019), no. 6 ; p. 1259-1290
http://library.link/vocab/creatorName
  • Dutt, V.K
  • Ludwig, C.A
  • Nicolay, K
  • Vay, H
  • Voget, J
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • CbCR
  • tax transparency
  • financial services
  • banking
  • tax haven
  • profit shifting
Label
Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions
Instantiates
Publication
Label
Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions
Publication

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