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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 … analyze the reporting behavior and the degree of transparency across the reports. We observe a large heterogeneity with … reporting inhibit the interpretability and the comparability of the data. We conclude that the specification of the underlying …
Persistent link: https://www.econbiz.de/10012434484
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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 … analyze the reporting behavior and the degree of transparency across the reports. We observe a large heterogeneity with … reporting inhibit the interpretability and the comparability of the data. We conclude that the specification of the underlying …
Persistent link: https://www.econbiz.de/10013239592
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A call to action : from evolution to revolution on the common reporting standard
Casi-Eberhard, Elisa; Nenadić, Sara; Orlic, Mark Dinko; … - 2018
global AEOI standard, the so-called Common Reporting Standard (CRS). This article provides a cross-country analysis of the …
Persistent link: https://www.econbiz.de/10011897993
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The Effective Average Tax Burden in the European Union and the USA : A Computer-Based Calculation and Comparison with the Model of the European Tax Analyzer
Jacobs, Otto H.; Spengel, Christoph - 2008
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10014089716
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Effective levels of company taxation within an enlarged EU
Devereux, Michael P. (contributor);  … - Zentrum für Europäische Wirtschaftsforschung <Mannheim> - 2008
Persistent link: https://www.econbiz.de/10009638952
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Effective tax levels using the Devereux/Griffith methodology
Devereux, Michael P. (contributor);  … - Zentrum für Europäische Wirtschaftsforschung <Mannheim> - 2010
Persistent link: https://www.econbiz.de/10009639918
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Study on the impact of reforms of corporate income taxation systems at the EU level on the size of the tax bases of the EU companies, using the model "Europen Tax Analyzer"
Spengel, Christoph (contributor) - Zentrum für Europäische Wirtschaftsforschung <Mannheim> - 2011
Persistent link: https://www.econbiz.de/10009640648
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Effective tax levels using the Devereux/Griffith methodology
Devereux, Michael P. (contributor);  … - Zentrum für Europäische Wirtschaftsforschung <Mannheim> - 2012
Persistent link: https://www.econbiz.de/10009661735
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Effective tax levels using the Devereux/Griffith methodology
Spengel, Christoph (contributor); Endres, Dieter (contributor) - 2014
Persistent link: https://www.econbiz.de/10010420181
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Effective tax levels using the Devereux/Griffith methodology
Spengel, Christoph (contributor); Endres, Dieter (contributor) - Zentrum für Europäische Wirtschaftsforschung, Mannheim - 2014
Persistent link: https://www.econbiz.de/10010478777