Banks in Tax Havens: First Evidence based on Country-by-Country Reporting
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Other versions of this item:
- Vincent Bouvatier & Gunther Capelle & Anne-Laure Delatte, 2017. "Banks in Tax Havens: First Evidence based on Country-by-Country Reporting," European Economy - Discussion Papers 2015 - 055, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
More about this item
KeywordsTax evasion; International banking; Tax havens; Country-by-country reporting;
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2017-08-27 (All new papers)
- NEP-BAN-2017-08-27 (Banking)
- NEP-EEC-2017-08-27 (European Economics)
- NEP-PBE-2017-08-27 (Public Economics)
- NEP-PUB-2017-08-27 (Public Finance)
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