The Resource Country-by-country reporting goes public : cui bono?
Country-by-country reporting goes public : cui bono?
Resource Information
The item Country-by-country reporting goes public : cui bono? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Country-by-country reporting goes public : cui bono? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Country-by-country reporting goes public : cui bono?
- Title
- Country-by-country reporting goes public : cui bono?
- Language
- 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?
- Label
- Country-by-country reporting goes public : cui bono?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Country-by-country-reporting-goes-public--cui/ELFXl7g5-co/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Country-by-country-reporting-goes-public--cui/ELFXl7g5-co/">Country-by-country reporting goes public : cui bono?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Country-by-country-reporting-goes-public--cui/ELFXl7g5-co/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Country-by-country-reporting-goes-public--cui/ELFXl7g5-co/">Country-by-country reporting goes public : cui bono?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
