Work

Financial Transparency to the Rescue: Effects of Country-by-Country Reporting in the EU Banking Sector on Tax Avoidance

Year: 2017

Type: preprint

Source: SSRN Electronic Journal

DOI: 10.2139/ssrn.3075784

Authors: Michael Overesch, Hubertus Wolff

Institution: University of Cologne

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W2774079846

Cites: 48

Cited by: 45

Related to: 10