{"department":[{"_id":"187"}],"user_id":"68607","oa":"1","citation":{"ama":"Eberhartinger E, Speitmann R, Sureth-Sloane C. <i>Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks</i>. Vol #2020-01.; 2020.","chicago":"Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. <i>Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks</i>. Vol. #2020-01. WU International Taxation Research Paper Series, 2020.","bibtex":"@book{Eberhartinger_Speitmann_Sureth-Sloane_2020, series={WU International Taxation Research Paper Series}, title={Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks}, volume={#2020-01}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2020}, collection={WU International Taxation Research Paper Series} }","short":"E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks, 2020.","apa":"Eberhartinger, E., Speitmann, R., &#38; Sureth-Sloane, C. (2020). <i>Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks</i> (Vol. #2020-01).","ieee":"E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, <i>Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks</i>, vol. #2020-01. 2020.","mla":"Eberhartinger, Eva, et al. <i>Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks</i>. Vol. #2020-01, 2020."},"main_file_link":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3523909"}],"series_title":"WU International Taxation Research Paper Series","volume":"#2020-01","abstract":[{"text":"European regulation mandates public country-by-country reporting for banks and is expected to increase reputational costs in case of tax haven activities. We test whether the availability of additional public information on the locations of banks' subsidiaries reduces their tax haven presence. In a preliminary difference-in-difference analysis we find that indeed, tax haven presence in “Dot-Havens” has declined significantly after the introduction of mandatory public country-by-country reporting for European banks, as compared to the insurance industry which is not subject to this regulation.","lang":"eng"}],"status":"public","author":[{"first_name":"Eva","last_name":"Eberhartinger","full_name":"Eberhartinger, Eva"},{"first_name":"Raffael","last_name":"Speitmann","full_name":"Speitmann, Raffael"},{"full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"}],"date_updated":"2022-01-06T06:54:59Z","year":"2020","_id":"21409","language":[{"iso":"eng"}],"type":"working_paper","title":"Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks","date_created":"2021-03-09T08:34:16Z"}