The OECD's Country-by-Country Reporting (CbCR), which requires large multinational companies to submit a country-by-country report to the tax authorities, was already the subject of controversial debate before…

The OECD's Country-by-Country Reporting (CbCR), which requires large multinationals to submit a country-by-country report to the tax authorities, was already the subject of controversial debate before the first…

We investigate the effect of individual banks affected by the recent financial crisis of 2008/2009 on the innovation activities of their business customers. Firms associated with a bank that relies strongly on…