This study analyzes investor reaction to the European Commission’s proposals on the taxation of digital firms. Examining the stock returns of potentially affected firms surrounding the proposals’ release, we…
We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country-by-country reporting (CbCR) regime. By employing an event study methodology, we find a…
Längst ist bekannt, dass etliche Großkonzerne ihre Milliardengewinne in Steueroasen parken – zu Lasten der Gesellschaft. Was in den letzten Jahren weltweit zu Unmut führte soll die globale Mindeststeuer lösen.…
Globalisation and the fast-approaching digitalisation increase capital as well as labour mobility fostering tax competition among countries worldwide. Based on a unique dataset, we analyse the development of…
