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Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13

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Cited by:

  1. Geng Niu & Yi Wang & Yang Zhou & Xu Gan, 2024. "Family ties and corporate tax avoidance," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 55(8), pages 976-996, October.
  2. Felix Hugger, 2025. "Regulatory avoidance responses to private Country-by-Country Reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(1), pages 271-309, February.
  3. Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021. "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series 9030, CESifo.
  4. Subagio Efendi & Salim Darmadi & Robert Czernkowski, 2022. "Are Financial Institutions Tax Aggressive? Evidence From Corporate Tax Return Data," Bulletin of Monetary Economics and Banking, Bank Indonesia, vol. 25(2), pages 175-204, August.
  5. Göttsche, Max & Habermann, Florian & Sieber, Sebastian, 2024. "The materiality of non-financial tax disclosure: Experimental evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
  6. Thomas Rauter, 2020. "The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 58(5), pages 1075-1116, December.
  7. Alfred Tran & Wanmeng Xu, 2024. "A study of cross‐border profit shifting channels: Evidence from Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 869-901, March.
  8. Thomas Walter Kollruss, 2022. "Consolidated financial statements and global tax policy (OECD BEPS) insights from a multijurisdictional case study," SN Business & Economics, Springer, vol. 2(9), pages 1-17, September.
  9. Xiaoning Song & Jiayan Yan & Guilong Cai & Huimin Chen, 2025. "The convention on tax mutual administrative assistance and divestment: Evidence from China," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 56(3), pages 336-349, April.
  10. De Simone, Lisa & Klassen, Kenneth J. & Seidman, Jeri K., 2022. "The effect of income-shifting aggressiveness on corporate investment," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  11. Delis, Fotios & Economidou, Claire & Hasan, Iftekhar, 2022. "Democracy, Institutions, and International Profit-Shifting," MPRA Paper 111715, University Library of Munich, Germany.
  12. Nerudova, Danuse & Dobranschi, Marian & Solilová, Veronika & Litzman, Marek, 2023. "Onshore and offshore profit shifting and tax revenue losses in the European Union," Economic Modelling, Elsevier, vol. 119(C).
  13. Raphael Müller & Johannes Voget & Jan Zental, 2024. "The Effects of Mandatory Private Disclosure On Public Disclosure—Evidence from CbCR," Schmalenbach Journal of Business Research, Springer, vol. 76(4), pages 533-571, December.
  14. Makoto Hasegawa, 2023. "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," National Tax Journal, University of Chicago Press, vol. 76(4), pages 771-804.
  15. Jannis Bischof & Joachim Gassen & Anna Rohlfing-Bastian & Davud Rostam-Afschar & Caren Sureth-Sloane, 2024. "Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting," Schmalenbach Journal of Business Research, Springer, vol. 76(4), pages 573-611, December.
  16. Elayan, Fayez A. & Pacharn, Parunchana & Li, Jennifer & Brown, Kareen & Chen, Yijia, 2023. "The market response to mandatory disclosure of payments to foreign governments," The British Accounting Review, Elsevier, vol. 55(6).
  17. Dutt, Verena K. & Spengel, Christoph & Vay, Heiko, 2021. "The EU proposal for country-by-country reporting on the internet: Costs, Benefits and Consequences," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250025.
  18. repec:ces:ifowps:_2020 is not listed on IDEAS
  19. Dutt, Verena K. & Nicolay, Katharina & Spengel, Christoph, 2021. "Reporting behavior and transparency in European banks' country-by-country reports," ZEW Discussion Papers 21-019, ZEW - Leibniz Centre for European Economic Research.
  20. Luca Menicacci & Lorenzo Simoni, 2024. "Negative media coverage of ESG issues and corporate tax avoidance," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 15(7), pages 1-33, February.
  21. Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
  22. Hyejin Cho, 2020. "Sustainable Tax Behavior of MNEs: Effect of International Tax Law Reform," Sustainability, MDPI, vol. 12(18), pages 1-13, September.
  23. Laudage, Sabine, 2023. "The BEPS Project: Achievements and remaining challenges," IDOS Policy Briefs 22/2023, German Institute of Development and Sustainability (IDOS), Bonn.
  24. Nabavi Pardis & Nordström Martin, 2023. "The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden," Nordic Tax Journal, Sciendo, vol. 2023(1), pages 111-123, December.
  25. Christof Beuselinck & Jochen Pierk, 2022. "On the dynamics between local and international tax planning in multinational corporations," Post-Print hal-04538416, HAL.
  26. Belnap, Andrew, 2023. "The effect of intermediary coverage on disclosure: Evidence from a randomized field experiment," Journal of Accounting and Economics, Elsevier, vol. 75(1).
  27. Bai, Sida & Zheng, Jiaxing, 2024. "Country-by-Country reporting, corporate tax avoidance, and supply chain structure: A bunching analysis based on income manipulation by Chinese multinational corporations," Pacific-Basin Finance Journal, Elsevier, vol. 88(C).
  28. Dutt, Verena & Spengel, Christoph & Vay, Heiko, 2021. "Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250010.
  29. Petr Janský, 2023. "Corporate Effective Tax Rates for Research and Policy," Public Finance Review, , vol. 51(2), pages 171-205, March.
  30. Dyck, Daniel, 2025. "Corporate tax planning and enforcement," arqus Discussion Papers in Quantitative Tax Research 290, arqus - Arbeitskreis Quantitative Steuerlehre.
  31. Jing, Zhongbo & Zhang, Wei & Zhao, Pengcheng & Zhao, Yang, 2025. "Environmental tax reform and corporate tax avoidance: A quasi-natural experiment on China’s environmental protection tax law," The North American Journal of Economics and Finance, Elsevier, vol. 76(C).
  32. Ding, Rong & Sainani, Sushil & (John) Zhang, Ziyang, 2021. "Protection of trade secrets and corporate tax avoidance: Evidence from the inevitable disclosure doctrine," Journal of Business Research, Elsevier, vol. 132(C), pages 221-232.
  33. Longo, Sara & Fabrizi, Michele & Parbonetti, Antonio, 2025. "Market reaction to EU CRD IV regulation in the banking industry," Research in International Business and Finance, Elsevier, vol. 73(PB).
  34. Yahaya, Mohammed Baba & Oon, Elaine Yen Nee & Jusoh, Ruzita, 2024. "CEO Duality and Bank Tax Avoidance: The Moderating Role of Risk Committees - An International Evidence," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 74(1), pages 73-104.
  35. Tang, Wenliang & Yang, Mian & Duan, Hongbo, 2023. "Temperature and corporate tax avoidance: Evidence from Chinese manufacturing firms," Energy Economics, Elsevier, vol. 117(C).
  36. Christof Beuselinck & Jochen Pierk, 2024. "On the dynamics between local and international tax planning in multinational corporations," Review of Accounting Studies, Springer, vol. 29(1), pages 852-888, March.
  37. Müller, Raphael & Spengel, Christoph & Weck, Stefan, 2021. "How do investors value the publication of tax information? Evidence from the European public country-by-country reporting," ZEW Discussion Papers 21-077, ZEW - Leibniz Centre for European Economic Research.
  38. Giulia Aliprandi & Kane Borders, 2024. "Advancing Corporate Tax Transparency," Working Papers halshs-04947447, HAL.
  39. Bochuan Yang & Tengchong Xu, 2025. "Assessing the Influence of Country-by-Country Reporting (CbCr) on Cross-Border Related Party Transactions: Insights from China," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(1), pages 4855-4897, March.
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