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Have European Banks Left Tax Havens? Evidence from Country-by-Country Data

Author

Listed:
  • Giulia Aliprandi

    (EU Tax Observatory)

  • Mona Barake

    (EU Tax Observatory)

  • Paul-Emmanuel Chouc

    (EU Tax Observatory)

Abstract

This report documents the activity of European banks in tax havens and how this activity has evolved since 2014. The analysis covers 36 systemic European banks that have been required to publicly report country-by-country data on their activities since 2014. We study the level and evolution of the profits booked by these banks in tax havens over the 2014-2020 period. We also compute their effective tax rates and their tax deficit—defined as the difference between what these banks currently pay in taxes and what they would pay if they were subject to a minimum effective tax rate in each country.

Suggested Citation

  • Giulia Aliprandi & Mona Barake & Paul-Emmanuel Chouc, 2021. "Have European Banks Left Tax Havens? Evidence from Country-by-Country Data," Reports 002, EU Tax Observatory.
    • Handle: RePEc:dbp:report:002
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    File URL: https://www.taxobservatory.eu//www-site/uploads/2021/09/EU-Tax-Observatory-Report-n%C2%B02-Have-European-banks-left-tax-havens-Evidence-from-country-by-country-data-2.pdf
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    Keywords

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    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business

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