The Resource "Country-by-country reporting" : origini, contenuti e prospettive

"Country-by-country reporting" : origini, contenuti e prospettive

Label
"Country-by-country reporting" : origini, contenuti e prospettive
Title
"Country-by-country reporting" : origini, contenuti e prospettive
Creator
Subject
Language
eng
Summary
With the 2016 Stability Law (Law No. 208/2015), Italy has introduced an obligation for multinational enterprises to prepare an annual country-by-country report along the lines set forth in the OECD's final report on Action 13 of the BEPS Action Plan. The report must show, inter alia, the group structure, the income, and the tax paid in each country where the group companies operate. The country-by-country report presents innovative elements intended to facilitate exchange of information and to make the fiscal position of multinational groups more transparent
Citation source
In: Corriere tributario. - Milano. - Vol. 39 (2016),
http://library.link/vocab/creatorName
  • Romano, C
  • Sencar, D
Geographic coverage
International
Language note
Italian
http://library.link/vocab/subjectName
  • CbCR
  • MNE
  • group of companies
Label
"Country-by-country reporting" : origini, contenuti e prospettive
Instantiates
Publication
Label
"Country-by-country reporting" : origini, contenuti e prospettive
Publication

Library Locations

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