000			01742nab a2200253 c 4500
999			_c143444 _d143444
003			ES-MaIEF
005			20210127120308.0
007			ta
008			210127t2020 4 ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968540 _aBrown, Rodney J.
245		4	_aThe impact of increased tax transparency via public country-by country reporting on corporate tax aggressiveness _bevidence from the European Union _c Rodney J. Brown
260			_c2020
500			_aResumen.
500			_aApéndice.
520			_aThis paper exploits a unique setting to examine the impact of public country-bycountry reporting (CBCR) on the tax aggressiveness of multinational firms. The European Parliament introduced new rules in 2013 requiring the public disclosure, on a country-by-country basis, of certain tax-related information by European Union (EU) banks. Enhanced transparency via public CBCR is regarded as one way of increasing pressure on multinationals to better align the payment of corporate taxes with their true economic existence in each country they operate in. Based on a hand-collected sample of 79 multinational EU banks, no evidence is found of a reduction in tax avoidance in response to public CBCR and a similar result is found using a differences-in-differences research design with a control group of 46 multinational insurers.
650		4	_aEMPRESAS MULTINACIONALES _943600
650			_aIMPUESTOS _947460
650		4	_943410 _aELUSION FISCAL
650		4	_967013 _aINFORMES PAÍS POR PAÍS
650		4	_948644 _aUNION EUROPEA
773	0		_9164098 _oOP 1867/2020/4 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 35, n. 4, 2020, p. 596-637
942			_cART