The Resource CbC reporting and measuring effective tax rates

CbC reporting and measuring effective tax rates

Label
CbC reporting and measuring effective tax rates
Title
CbC reporting and measuring effective tax rates
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the author shows how calculating the effective tax rates of jurisdictions using country-by-country reporting data can result in anomalies that may be explained by double Irish corporate structures and branch plant structures
Citation source
In: Tax notes international. - Falls Church. - Vol. 102 (2021), no. 9 ; p. 1213-1223
http://library.link/vocab/creatorName
Stewart, J
Geographic coverage
  • International
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • effective tax rate
  • CbCR
  • capital gains
  • losses
  • merger
  • double Irish
  • stateless income
  • residence
  • branch
  • tax haven
Label
CbC reporting and measuring effective tax rates
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2021/T/TNI/vol.102/9_1213-1223.pdf
Publication
Note
20210706

Library Locations

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