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Pub­lic­a­tion: Eber­hartinger, Eva, Speit­mann, Raf­fael, Sureth-Sloane, Car­en: Banks' tax dis­clos­ure, fin­an­cial secrecy, and tax haven het­ero­gen­eity, Journ­al of In­ter­na­tion­al Ac­count­ing, Audit­ing and Tax­a­tion

 |  Research,  Department 2: Taxation, Accounting and Finance

Eberhartinger, Eva, Speitmann, Raffael, Sureth-Sloane, Caren (2026). Banks' tax disclosure, financial secrecy, and tax haven heterogeneity, Journal of International Accounting, Auditing and Taxation, 60, 100759. https://doi.org/10.1016/j.intaccaudtax.2026.100759.