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respect to transparency. Previous literature has argued that domestic factors such as macroeconomic stability were behind the … trend toward greater transparency. In contrast, our results indicate that transparency primarily increased because of a … from each other's experiences regarding transparency. To our knowledge, our paper is the first econometric analysis of peer …
Persistent link: https://www.econbiz.de/10012256102
Banks in the European Union recently started publicly reporting data on profit, number of employees, turnover and tax on a country-by-country basis. I introduce the largest, hand-collected data set of its kind, which covers almost 50 banks for up to 5 years between 2013 and 2017. I identify the...
Persistent link: https://www.econbiz.de/10011949708
transparency: automatic Country-by-Country Reporting information exchange (CbCRIE) and the blacklist and the greylist of non …
Persistent link: https://www.econbiz.de/10012256085
Private Country-by-Country Reporting (CbCR) is a measure against tax avoidance by large multinationals, implemented throughout the EU in 2016. Multinational companies with an annual revenue over € 750 million have been required to report their global activities on a country-by-country basis to...
Persistent link: https://www.econbiz.de/10013555603