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Der EU-Vorschlag zum Country-by-Country Reporting im Internet : Kosten, Nutzen, Konsequenzen

Dutt, Verena; Spengel, Christoph; Vay, Heiko - Stiftung Familienunternehmen; Zentrum für Europäische … - 2017

Persistent link: https://www.econbiz.de/10011764213

Leveling the playing field? : a qualitative and quantitative examination of the EU directive on public country-by-country reporting

Gundert, Hannah; Spengel, Christoph; Weck, Stefan - 2024 - This version: March 2024

The recent enactment of Directive 2021/2101 by the EU introduces a public Country-by-Country Reporting (CbCR) regime …, with the aim of promoting a level playing field for businesses operating within the EU Single Market. The directive seeks … examine whether the public CbCR Directive introduces unintended disparities between (1) MNEs domiciled in different EU member …

Persistent link: https://www.econbiz.de/10014504851

The EU proposal for country-by-country reporting on the internet : Costs, Benefits and Consequences

Dutt, Verena K.; Spengel, Christoph; Vay, Heiko - Stiftung Familienunternehmen - 2021 - 2nd edition

As a result of the confidential sharing of data among tax authorities in different jurisdictions, effective tax rates have risen by between one and two percentage points. This demonstrates that the rules in place are working. By contrast, the publication of sensitive corporate data online makes...

Persistent link: https://www.econbiz.de/10012807391

Der EU-Vorschlag zum Country-by-Country Reporting im Internet : Kosten, Nutzen, Konsequenzen

Dutt, Verena; Spengel, Christoph; Vay, Heiko - Stiftung Familienunternehmen - 2020 - 2. Auflage

Finanzverwaltungen in ihren jeweiligen Ansässigkeitsstaaten verständigen konnte, steht der Vorschlag der EU-Kommission und des EU …

Persistent link: https://www.econbiz.de/10012432473

Reporting behavior and transparency in European banks' country-by-country reports

Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021

The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we … important in light of the proposal for a public CbCR for large multinational firms in the EU. …

Persistent link: https://www.econbiz.de/10012434484

How do investors value the publication of tax information? : evidence from the European public country-by-country reporting

Müller, Raphael; Spengel, Christoph; Weck, Stefan - 2021 - This version: October 2021

We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country …

Persistent link: https://www.econbiz.de/10012648417

Tax transparency and international tax avoidance - evidence from country-by-country reporting

Vay, Heiko - 2020

Persistent link: https://www.econbiz.de/10012500555

The EU proposal for country-by-country reporting on the internet : costs, benefits and consequences

Dutt, Verena; Spengel, Christoph; Vay, Heiko - Zentrum für Europäische Wirtschaftsforschung - 2017

Persistent link: https://www.econbiz.de/10012209096