Verena K. Dutt

Centre for European Economic Research (ZEW)

L7, 1

Mannheim, 68161

Germany

SCHOLARLY PAPERS

3

DOWNLOADS

243

SSRN CITATIONS

4

CROSSREF CITATIONS

6

Scholarly Papers (3)

1.

Increasing Tax Transparency: Investor Reactions to the Country-by-Country Reporting Requirement for EU Financial Institutions

ZEW - Centre for European Economic Research Discussion Paper No. 18-019
Number of pages: 37 Posted: 20 Apr 2018
Centre for European Economic Research (ZEW), University of Mannheim, ZEW – Leibniz Centre for European Economic Research, University of Mannheim and University of Mannheim - Accounting and Taxation
Downloads 160 (221,056)
Citation 8

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Tax Avoidance, Profit Shifting, Country-by-Country Reporting, Financial Institutions, Market Reaction

2.

Can European Banks’ Country-by-Country Reports Reveal Profit Shifting? An Analysis of the Information Content of EU Banks’ Disclosures

ZEW - Centre for European Economic Research Discussion Paper No. 19-042, 10/2019, TRR 266 Accounting for Transparency Working Paper Series No. 19
Number of pages: 76 Posted: 22 Oct 2019 Last Revised: 30 Apr 2021
Centre for European Economic Research (ZEW), ZEW – Leibniz Centre for European Economic Research, University of Mannheim and University of Mannheim - Accounting and Taxation
Downloads 75 (375,056)
Citation 3

Abstract:

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Tax Avoidance; Profit Shifting; Country-by-Country Reporting; Public Disclosure; Tax Transparency; Financial Institutions; Database

3.

Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports

ZEW - Centre for European Economic Research Discussion Paper No. 21-019
Number of pages: 74 Posted: 18 Mar 2021
Verena K. Dutt, Katharina Nicolay and Christoph Spengel
Centre for European Economic Research (ZEW), ZEW – Leibniz Centre for European Economic Research and Centre for European Economic Research (ZEW)
Downloads 8 (700,399)

Abstract:

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Country-by-Country Reporting; Financial Institutions; Public Disclosure; Reporting Behavior; Tax Transparency