IDEAS home Printed from https://ideas.repec.org/p/dbp/report/002.html
   My bibliography  Save this paper

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

Handle: RePEc:dbp:report:002
as

Download full text from publisher

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
File Function: Full report
Download Restriction: no
---><---

More about this item

Keywords

Tax havens; profit shifting; European banks;
All these keywords.

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

Statistics

Access and download statistics

Corrections

All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dbp:report:002. See general information about how to correct material in RePEc.

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

We have no bibliographic references for this item. You can help adding them by using this form .

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Inga Chilashvili (email available below). General contact details of provider: https://edirc.repec.org/data/eutaxfr.html .

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.