Tanja Herbert

University of Cologne

Albertus-Magnus-Platz

Cologne, 50923

Germany

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Public Disclosure of Foreign Subsidiaries and International Tax Avoidance

Number of pages: 37 Posted: 07 Aug 2015 Last Revised: 05 Nov 2016
Tanja Herbert, Pia Olligs and Michael Overesch
University of Cologne, University of Cologne and Universität zu Köln
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Abstract:

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Effective Tax Rate, Tax Avoidance, Public Disclosure