Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-Cum and Cum-Ex Transactions
TAXPLORER - An interactive tool to help you explore a new multinational level Country-by-Country Reports (CbCR) database developed by the EU Tax Observatory and the volunteer of Data for Good that contains public CbCR data for over 100 multinationals (MNEs) from 2017 to 2021. This database is a unique source of data compiled by using web scrapping techniques on online reports published by MNEs. This data represents an important new source of information on the global taxes and economic activities of MNEs and will continue to be updated.
This tool allows anyone to compare and analyse MNEs' activities and payments in different jurisdictions (JUR) of operation. The visualisation of the data aims at providing more transparency into the corporate tax world by visualising how much MNEs earn and pay in taxes in countries of their operation.
Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-Cum and Cum-Ex Transactions
Assessing Profit Shifting Using Country-by-Country Reports: a Non-Linear Response to Tax Rate Differentials
Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data
How large is corporate tax base erosion and profit shifting? A general equilibrium approach