Does Public Country-by-Country Reporting Deter Tax Avoidance and Income-Shifting? Evidence From Capital Requirements Directive IV
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Elsevier BV
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Cited by 3 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13;Journal of Accounting Research;2020-04-17
2. Beyond Borders: Supergovernment Monitoring and Tax Enforcement;SSRN Electronic Journal;2020
3. Can European Banks’ Country-by-Country Reports Reveal Profit Shifting? An Analysis of the Information Content of EU Banks’ Disclosures;SSRN Electronic Journal;2019
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