The Resource Öffentliches Country-by-Country-Reporting verfassungswidrig = Public country-by-country reporting unconstitutional

Öffentliches Country-by-Country-Reporting verfassungswidrig = Public country-by-country reporting unconstitutional

Label
Öffentliches Country-by-Country-Reporting verfassungswidrig = Public country-by-country reporting unconstitutional
Title
Öffentliches Country-by-Country-Reporting verfassungswidrig = Public country-by-country reporting unconstitutional
Creator
Subject
Language
eng
Summary
OECD base erosion and profit shifting (BEPS) Action 13 introduced a new transfer pricing documentation concept consisting of a master file, a local file and a country-by-country report. Under BEPS Action 13, the OECD recommends to ensure "that there is no public disclosure of confidential information [...] and other commercially sensitive information contained in the documentation package". Nonetheless, the European Commission has presented a proposal to implement public country-by-country reporting (CbCR). In France, public CbCR was adopted on 8 November 2016, by the National Assembly as a part of the transparency and anti-corruption bill. However, in its decision of 8 December 2016, the French Conseil constitutionnel (Constitutional Court) has declared public CbCR unconstitutional
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 1 ; p. 25-35
http://library.link/vocab/creatorName
Wöhrer, V
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • CbCR
  • BEPS Project (OECD)
  • constitutional law
  • case law
Label
Öffentliches Country-by-Country-Reporting verfassungswidrig = Public country-by-country reporting unconstitutional
Instantiates
Publication
Label
Öffentliches Country-by-Country-Reporting verfassungswidrig = Public country-by-country reporting unconstitutional
Publication

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