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

Citations

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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. Trevor Incerti & Raphaëlle Soffe, 2026. "Corporate responses to the threat of public shaming: evidence from the European Union," IFS Working Papers W26/07, Institute for Fiscal Studies.
  3. Katarzyna Bilicka & Elisa Casi & Carol Seregni & Barbara M. B. Stage, 2025. "Tax Strategy Disclosure: A Greenwashing Mandate?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 63(5), pages 1857-1915, December.
  4. 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).
  5. 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.
  6. Amberger, Harald J. & Wilde, Jaron H. & Wu, Yuchen, 2025. "Cross-border investment, deterrence, and compliance effects of ownership transparency," Journal of Accounting and Economics, Elsevier, vol. 80(2).
  7. Nita Andriyani Budiman & Bandi Bandi & Ari Kuncara Widagdo & Eko Arief Sudaryono, 2025. "The evolution of tax strategies in multinational companies: a historical perspective," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 22(3), pages 745-758, September.
  8. 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.
  9. Chen, Yilan & Lei, Shaohai, 2025. "Tax avoidance opportunity for multinational enterprises: effects of digitalized tax administration in China," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 102(C).
  10. Delis, Fotios & Economidou, Claire & Hasan, Iftekhar, 2022. "Democracy, Institutions, and International Profit-Shifting," MPRA Paper 111715, University Library of Munich, Germany.
  11. Giulia Aliprandi & Kane Borders, 2024. "Advancing Corporate Tax Transparency," PSE-Ecole d'économie de Paris (Postprint) halshs-04947447, HAL.
  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. 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.
  14. repec:ces:ifowps:_2020 is not listed on IDEAS
  15. Wu, Zheng & Cheng, Moyi & Wang, Bing & Zhao, Yi, 2025. "Does tax avoidance information disclosure promote capital market pricing efficiency? Evidence from a quasi-natural experiment in China," Economic Analysis and Policy, Elsevier, vol. 87(C), pages 1612-1629.
  16. 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.
  17. 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.
  18. Hyejin Cho, 2020. "Sustainable Tax Behavior of MNEs: Effect of International Tax Law Reform," Sustainability, MDPI, vol. 12(18), pages 1-13, September.
  19. Christof Beuselinck & Jochen Pierk, 2022. "On the dynamics between local and international tax planning in multinational corporations," Post-Print hal-04538416, HAL.
  20. 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.
  21. Dyck, Daniel, 2025. "Corporate tax planning and enforcement," arqus Discussion Papers in Quantitative Tax Research 290, arqus - Arbeitskreis Quantitative Steuerlehre.
  22. 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).
  23. Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz, 2024. "The long way to tax transparency: lessons from the early publishers of country-by-country reports," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 593-634, April.
  24. 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.
  25. Tang, Wenliang & Yang, Mian & Duan, Hongbo, 2023. "Temperature and corporate tax avoidance: Evidence from Chinese manufacturing firms," Energy Economics, Elsevier, vol. 117(C).
  26. 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.
  27. Petr Janský, 2023. "Corporate Effective Tax Rates for Research and Policy," Public Finance Review, , vol. 51(2), pages 171-205, March.
  28. Roy, Suvra & Marshall, Ben R. & Nguyen, Hung T. & Visaltanachoti, Nuttawat, 2025. "Stock price crashes and systematic risk," Journal of Contemporary Accounting and Economics, Elsevier, vol. 21(3).
  29. Bochuan Yang & Tengchong Xu, 2025. "RETRACTED ARTICLE: 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.
  30. Lisa De Simone & Marcel Olbert, 2026. "How do multinational companies respond to destination-based consumption taxes?," Review of Accounting Studies, Springer, vol. 31(1), pages 413-452, March.
  31. 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.
  32. Matěj Bajgar & Petr Janský & Tijmen Tuinsma, 2025. "Tax Compliance of Multinationals and Industry Concentration in the European Union," Working Papers 038, EU Tax Observatory.
  33. Gabanatlhong, Bathusi, 2025. "Market reaction to private Country-by-Country Reporting," Economic Modelling, Elsevier, vol. 152(C).
  34. 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.
  35. 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.
  36. 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.
  37. Jens Görmar & Martin Thomsen & Christoph Watrin, 2025. "The Reporting of Alternative Performance Measures in Germany and the Introduction of the ESMA Guidelines," Schmalenbach Journal of Business Research, Springer, vol. 77(4), pages 885-914, December.
  38. Navodhya Samarakoon & Paul R. Organ, 2026. "Doubling down on tax avoidance: the effect of Double Irish closure on the profit shifting of U.S. multinational companies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 33(1), pages 113-155, February.
  39. 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).
  40. 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.
  41. 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.
  42. 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).
  43. 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.
  44. Laudage, Sabine, 2023. "The BEPS Project: Achievements and remaining challenges," IDOS Policy Briefs 22/2023, German Institute of Development and Sustainability (IDOS), Bonn.
  45. 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.
  46. 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).
  47. 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).
  48. Cédric Poretti & Tiphaine Jérôme, 2025. "Hospitality firms’ fee orientation and tax avoidance," Tourism Economics, , vol. 31(6), pages 1236-1251, September.
  49. Giulia Aliprandi & Gerrit von Zedlitz, 2023. "Benchmarking Country-by-Country Reports," Working Papers halshs-04103852, HAL.
  50. 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.
  51. Binglin He & Yukun Sun & Kezhong Zhang, 2025. "The Flaw in the Plan: Information Transparency and International Tax Avoidance Channels," Open Economies Review, Springer, vol. 36(4), pages 1193-1227, September.
  52. 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).
  53. Lester, Rebecca & Olbert, Marcel, 2025. "Firms’ real and reporting responses to taxation: A review," Journal of Accounting and Economics, Elsevier, vol. 80(2).
  54. Özgür Speitmann, Şevkat & Speitmann, Raffael & Wu, Yuchen, 2025. "Financial transparency and cross-border mergers and acquisitions in the extractives industries," Resources Policy, Elsevier, vol. 109(C).
  55. 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.
  56. 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.
  57. Tijmen Tuinsma & Kristof Witte & Petr Janský & Miroslav Palanský & Vitezslav Titl, 2025. "Effects of corporate transparency on tax avoidance: evidence from country-by-country reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(5), pages 1366-1398, October.
  58. Alissa I. Brühne & Martin Jacob & Harm H. Schütt, 2025. "Technological Changes and Countries’ Tax Policy Design: Evidence from Anti–Tax Avoidance Rules," Management Science, INFORMS, vol. 71(3), pages 2192-2215, March.
  59. Luca Menicacci, 2025. "Real effects of investment tax incentives: evidence from Italian private firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 29(2), pages 409-451, June.
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