The Resource Country-by-country reporting goes public : cui bono?

Country-by-country reporting goes public : cui bono?

Label
Country-by-country reporting goes public : cui bono?
Title
Country-by-country reporting goes public : cui bono?
Creator
Subject
Language
  • eng
  • eng
Summary
After the introduction of CbCR - pursuant to the BEPS Project (Action 13) in 2015 -, which was established to reduce the information asymmetry between MNEs and tax authorities of the countries they operate in, now public CbCR - as suggested by the EU Commission in 2016 - is discussed as a next step. Here, the objective is to overcome information asymmetries between MNEs and the general public of the countries they operate in. Starting from the assumption that regulators care about the legitimacy of tax laws, this article evaluates pros and cons of public CbCR. The authors find that from the perspective of information asymmetries, public CbCR increases tax transparency only marginally at best. Accordingly, it is concluded that democracies that are based on the rule of law seem to rely on pillories in terms of public CbCR to enforce fair tax payments
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 27 (2020), no. 2 ; p. 91-97
http://library.link/vocab/creatorName
  • Lagarden, M
  • Schreiber, U
  • Simons, D. (Dirk)
  • Sureth-Sloane, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • CbCR
  • tax transparency
  • rule of law
Label
Country-by-country reporting goes public : cui bono?
Instantiates
Publication
Note
20200526
Other control number
itpj_2020_02_int_5.html
Label
Country-by-country reporting goes public : cui bono?
Publication
Note
20200526
Other control number
itpj_2020_02_int_5.html

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