The Resource As the world moves toward transparency in tax matters, will the U.S. be left behind?

As the world moves toward transparency in tax matters, will the U.S. be left behind?

Label
As the world moves toward transparency in tax matters, will the U.S. be left behind?
Title
As the world moves toward transparency in tax matters, will the U.S. be left behind?
Creator
Subject
Language
eng
Summary
In 2010, the United States passed historic country-by-country reporting requirements for the oil, gas and mining industries. For the first time ever, publicly traded companies in the natural resource extraction sector would be required to break down, on a country basis, all payments made to governments. Canada and the European Union took note, passing their own versions of the landmark legislation. But while the rest of the world is moving ahead - and the Organization for Economic Cooperation and Development's base erosion project is pushing its own country-by-country template - the United States has seen its legislation become bogged down in litigation. The situation has left the extractive industry with a dilemma: Should it continue to fight efforts to require greater transparency, or embrace the movement to ensure it is synchronized across nations?
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 23 (2014),
http://library.link/vocab/creatorName
Parker, A.M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transparency
  • natural resources
  • mining industry
  • BEPS
Label
As the world moves toward transparency in tax matters, will the U.S. be left behind?
Instantiates
Publication
Label
As the world moves toward transparency in tax matters, will the U.S. be left behind?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...