Leveling the playing field? : a qualitative and quantitative examination of the EU directive on public country-by-country reporting
Year of publication: |
[2024] ; This version: March 2024
|
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Authors: | Gundert, Hannah ; Spengel, Christoph ; Weck, Stefan |
Publisher: |
Mannheim, Germany : ZEW - Leibniz Centre for European Economic Research |
Subject: | tax transparency | tax disclosure | country-by-country reporting | European Union | EU-Staaten | EU countries | Unternehmenspublizität | Corporate disclosure | Multinationales Unternehmen | Transnational corporation | Steuervermeidung | Tax avoidance | Unternehmensbesteuerung | Corporate taxation | Steuererhebungsverfahren | Taxation procedure |
Extent: | 1 Online-Ressource (42 Seiten) Diagramme |
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Series: | Discussion paper. - [Mannheim] : [ZEW], ZDB-ID 2985404-0. - Vol. no. 24, 019 (03/2024) |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
Other identifiers: | hdl:10419/289453 [Handle] |
Classification: | F23 - Multinational Firms; International Business ; G38 - Government Policy and Regulation ; H26 - Tax Evasion ; M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
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