A new publication by Dr. Thomas Hoppe, Prof. Dr. Jens Müller, Arndt Weinrich and Katharina Wittek was published in the new issue of IStR. The article can be found at the following link:
Hoppe, T./ Müller, J./ Weinrich, A./ Wittek, K. (2021): Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in der EU, IStR 2021, 925