Banks in Tax Havens: First Evidence based on Country-by-Country Reporting
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- Bouvatier, Vincent & Capelle-blancard, Gunther & Delatte, Anne-Laure, 2017. "Banks in Tax Havens: First Evidence based on Country-by-Country Reporting," CEPR Discussion Papers 12222, C.E.P.R. Discussion Papers.
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Citations
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Cited by:
- Fatica, Serena & Wildmer, Gregori, 2018. "Profit shifting by EU banks: evidence from country-by-country reporting," Working Papers 2018-04, Joint Research Centre, European Commission.
- Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2021.
"Multinational corporations and tax havens: evidence from country-by-country reporting,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(6), pages 1519-1561, December.
- Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2019. "Multinational Corporations and Tax Havens: Evidence from Country-by-Country Reporting," Working Papers IES 2019/31, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Oct 2019.
- Murphy Richard & Janský Petr & Shah Atul, 2019. "BEPS Policy Failure—The Case of EU Country-By-Country Reporting," Nordic Tax Journal, Sciendo, vol. 2019(1), pages 63-86, January.
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More about this item
JEL classification:
- F3 - International Economics - - International Finance
- G3 - Financial Economics - - Corporate Finance and Governance
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
- L8 - Industrial Organization - - Industry Studies: Services
NEP fields
This paper has been announced in the following NEP Reports:- NEP-BAN-2017-11-05 (Banking)
- NEP-PBE-2017-11-05 (Public Economics)
- NEP-PUB-2017-11-05 (Public Finance)
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