The Resource Will country-by-country reporting help identify 'stateless income'?

Will country-by-country reporting help identify 'stateless income'?

Label
Will country-by-country reporting help identify 'stateless income'?
Title
Will country-by-country reporting help identify 'stateless income'?
Creator
Subject
Language
eng
Summary
This article asserts that the IRS and OECD define stateless income counter-intuitively in final country-by-country reporting rules. Under those rules, U.S. multinationals will have to report significant amounts of so-called stateless income that is actually subject to tax. However country-by-country reporting "is not only not a good indicator of 'stateless income', it requires the reporting of 'stateless income' when none exists under any reasonable definition of the term"
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 26 (2017), no. 1 ; 3 p
http://library.link/vocab/creatorName
Ernick, D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • CbCR
  • stateless income
  • BEPS
Label
Will country-by-country reporting help identify 'stateless income'?
Instantiates
Publication
Label
Will country-by-country reporting help identify 'stateless income'?
Publication

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