The Resource The misalignment of CbC reporting and value in modern business

The misalignment of CbC reporting and value in modern business

Label
The misalignment of CbC reporting and value in modern business
Title
The misalignment of CbC reporting and value in modern business
Creator
Subject
Language
eng
Summary
In this article, the authors examine country-by-country reporting, highlighting potential audit risks, misuses, and misunderstandings associated with it, and they offer some suggestions on ways taxpayers can address and potentially mitigate audit risk and related tax exposure stemming from their CbC reporting positions
Citation source
In: Tax notes international. - Falls Church. - Vol. 102 (2021), no. 8 ; p. 1025-1032
http://library.link/vocab/creatorName
  • Glunt, G.P
  • Foley, S.F
  • DerOhanesian, J
  • McConkey, J.D
Geographic coverage
  • International
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • CbCR
  • audit
  • value creation
  • BEPS Project (OECD)
  • tax transparency
  • transfer pricing
Label
The misalignment of CbC reporting and value in modern business
Instantiates
Publication
Label
The misalignment of CbC reporting and value in modern business
Publication

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