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26-027/VI - Could Country-by-Country Reporting Increase Profit Shifting?

  • Authors
    Ruby Doeleman, WU Vienna; Dominika Langenmayr, KU Eichstätt-Ingolstadt; Dirk Schindler, Erasmus University Rotterdam
  • Publication date
    June 3, 2026
  • Keywords
    Country-by-Country-Reporting, Profit Shifting, Anti-Tax-Avoidance Rules
  • JEL
    F23, H25, H26
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