The Resource Transparency and beyond - the EU role in implementing country-by-country reporting

Transparency and beyond - the EU role in implementing country-by-country reporting

Label
Transparency and beyond - the EU role in implementing country-by-country reporting
Title
Transparency and beyond - the EU role in implementing country-by-country reporting
Creator
Subject
Language
eng
Summary
Base erosion and profit shifting (BEPS) Action 13, on country-by-country reporting (CbCR), has been one of the first to see widespread adoption across the OECD and beyond. However, the EU has moved a step further, converging it with its own tax transparency initiatives, a strategy that is not without its flaws. This article reviews the CbCR landscape in the EU and considers the pitfalls
Citation source
In: Tax planning international : European tax service. - London. - Vol. 18 (2016), no. 7 ; 4 p
http://library.link/vocab/creatorName
  • Wallace, S. (Shane)
  • Hayes, J
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • tax transparency
  • CbCR
Label
Transparency and beyond - the EU role in implementing country-by-country reporting
Instantiates
Publication
System control number
(Sirsi) a106011
Label
Transparency and beyond - the EU role in implementing country-by-country reporting
Publication
System control number
(Sirsi) a106011

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