The taxation of domestic and foreign banking

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Governance mechanisms in Spanish banks. Does ownership matter (2004, methodology): “(1988) for the US, Kaplan (1994a) for Germany, Kaplan and Minton (1994) and Kaplan (1994b) for Japan, Franks et al. (2001) for the UK, or Gispert (1998) for Spain.”
Investigating Diversity in the Banking Sector in Europe: The Performance and Role of Savings Banks (2009, background): “If 21 In an empirical study using a very broad data set, Demirgüç-Kunt & Huizinga (2001) have confirmed that larger banks are more likely than small local banks to employ tax-driven profit-shifting schemes.”
Liability of foreignness in global competition? financial service affiliates in the City of London (2003, unknown): “Multinational firms tend to ‘play around’ with their profits, as a way to avoid taxes, and often do not declare their profits in the place where they were actually gained (Demirguc-Kunt and Huizinga 2001).”
Domestic and international determinants of bank profits: Foreign banks in Australia (2003, methodology): “13 This limitation also resulted in an inability to include efficiency measures of the type used by De Young and Nolle (1996). 14 Well-capitalized banks have been found to be more efficient (Berger and Mester, 1997).”
Bank Profitability and Taxation (2010, unknown): “This is coherent with findings of Demirgüç-Kunt and Huizinga (2001).”