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analyze the reporting behavior and the degree of transparency across the reports. We observe a large heterogeneity with …
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We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among tax authorities, with a focus on the recent Countryby-Country (CbC) reporting regimes,...
Persistent link: https://www.econbiz.de/10014367377
In recent years, "public interest law" (PIL) has become a frequent component in conversations about law and policy … America, this article stresses significant differences in the ways US and LA lawyers have structured "public interest law … research, but already speak to a variety of theories about institutional development in times of globalization, such as …
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