The Resource Transparency in financial reporting : is country-by-country reporting suitable to combat international profit shifting?

Transparency in financial reporting : is country-by-country reporting suitable to combat international profit shifting?

Label
Transparency in financial reporting : is country-by-country reporting suitable to combat international profit shifting?
Title
Transparency in financial reporting : is country-by-country reporting suitable to combat international profit shifting?
Creator
Subject
Language
eng
Summary
In this article, the authors contend that country-by-country reporting cannot be regarded as a convincing measure to combat international profit shifting. Instead, tax legislators should limit profit shifting by enforcing national and international tax rules and by closing gaps in tax law
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 68 (2014),
http://library.link/vocab/creatorName
  • Evers, M.T
  • Meier, I
  • Spengel, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS
  • CbCR
  • tax avoidance
  • transparency
Label
Transparency in financial reporting : is country-by-country reporting suitable to combat international profit shifting?
Instantiates
Publication
Label
Transparency in financial reporting : is country-by-country reporting suitable to combat international profit shifting?
Publication

Library Locations

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