CbCR
Resource Information
The concept CbCR represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
CbCR
Resource Information
The concept CbCR represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- CbCR
429 Items that share the Concept CbCR
Context
Context of CbCRSubject of
No resources found
No enriched resources found
- "Country-by-country reporting" : origini, contenuti e prospettive
- "Visible, though not visible in itself" : transparency at the crossroads of international financial regulation and international taxation
- 2014 Autumn Statement contains BEPS measures
- 2018 : a key year for transfer pricing compliance and enforcement, for companies and branches
- 5 Lessons on profit shifting from U.S. country-by-country data
- A review of the Nigerian country-by country reporting regulations
- A roadmap for a tax on base-eroding payments
- A set of matrices to map the location of profit and economic activity of multinational enterprises
- A simplification safe harbor for Pillar 2
- A tale of two continents : it was the BEPS of times..
- About that 8 percent U.S. corporate tax rate
- Action 13: transfer pricing documentation and country-by-country reporting
- Advance pricing agreements - looking for transfer pricing certainty in uncertain times
- Advanced issues in international and European tax law
- Advances in taxation [2020]
- Aggressive tax planning and tax risk management
- Aktuelle Entwicklungen beim Country-by-Country Reporting - OECD-Diskussionspapier und Änderung des Paragr. 138a AO durch das JStG 2020
- Amazon’s tribulations and the future of tax transparency
- Amtshilfe durch Informationsaustausch in Steuersachen : BMF, Merkblatt v. 29.5.2019 - IV B 6 - S 1320/07/10004 :008
- An approach to BEPS risk assessment : applying data analytics techniques to country-by-country reporting data
- An important step forward : Guernsey introduces country-by-country reporting
- Analysis : German regulations on country-by-country reporting
- Another front in the brewing CbC public disclosure battle
- Anti-BEPS measures in forum countries
- Anwendungsfragen bei der länderbezogenen Berichterstattung - Country-by-Country Reporting
- Are the BEPS proposals compatible with EU law? Part 4
- Artificial intelligence in transfer pricing
- Asian voices : BEPS and beyond
- Assessing the double count of pretax profit in the IRS summary of CbC data for fiscal 2017
- Aussies unconvinced by lawmakers' tough talk on MNEs
- Authorities and taxpayers must meet halfway on transparancy
- BEPS : everything asset managers need to know
- BEPS : where are we now?
- BEPS Action 13 : an in-depth look at the final country-by-country reporting requirements
- BEPS Monitoring Group comments on OECD country-by-country reporting discussion draft
- BEPS and CbCR : a retrapolation five years on
- BEPS and its influence on TP audit processes in Nigeria
- BEPS comes to Wall Street : how the action items affect the financial services sector
- BEPS filing requirements for multinationals under country-by-country reporting
- BEPS is making everthing transparent
- BEPS knocking on Brazil's door
- BEPS update
- BEPS-Handbuch : Maßnahmen gegen Gewinnverlagerung und Gewinnverkürzung internationaler Konzerne
- Base Erosion and Profit Shifting (BEPS) : the global taxation agenda
- Base Erosion and Profit Shifting (BEPS) final Action Plan : a collection of in-depth analysis and insight
- Base erosion and profit shifting (BEPS) : are you ready? 2016-2017 edition
- Bilateral agreement signed between India and the United States for the exchange of country-by-country reports
- Blickpunkt BEPS
- Blickpunkt BEPS : Aktueller Stand des BEPS-Projektes
- Blickpunkt BEPS : aktueller Stand des BEPS-Projektes
- Blickpunkt BEPS : aktueller Stand des BEPS-Projektes
- Blickpunkt International
- Blickpunkt International und Blickpunkt BEPS
- Blickpunkt International und Blickpunkt BEPS
- Blickpunkt International und Blickpunt BEPS
- Blickpunt BEPS : OECD Entwicklungen im Bereich BEPS
- Can country-by-country reporting enhance cooperation between taxpayers and tax authorities?
- Can you read your transfer pricing risk indicators correctly?
- Canada takes first BEPS steps
- Canada's approach to implementing OECD documentation rules
- CbC reporting : 1 step closer
- CbC reporting and measuring effective tax rates
- CbCR examined : is this a TEST (transparent effort to shift taxes)?
- Changes in the transfer pricing landscape and impact of the BEPS project
- Changes to transfer pricing documentation requirements in South Africa
- Changing tax landscape on transfer pricing in Hong Kong : compliance and risk
- Chilean transfer pricing regime and implementation of BEPS Actions 8-10, 12 and 13 recommendations
- China's SAT moving needle on OECD intangibles guidance, influencing BEPS Action on country-by-country reporting
- China's approach to transfer pricing issues with BEPS Action Plan
- China's new documentation rules : widening the net on transfer pricing disclosure
- Chinese tax officials auditing U.S. multinationals in 2018
- Combating fiscal fraud and empowering regulators : bringing tax money back into the COFFERS
- Combating tax avoidance in the EU : harmonization and cooperation in direct taxation
- Concierto económico y BEPS
- Cooperative Compliance in the European Union : an introduction to the European Trust and Cooperation Approach
- Corporate Tax Statistics Database
- Corporate tax measures in Canada's 2016 budget
- Cost-effective approach to manage country-by-country reporting compliance
- Country by Country Report, what is, how it works and how could be using as a mechanism of risk assessment
- Country by country, step by step : implementation considerations for country-by-country reporting by U.S. multinationals
- Country-by-Country Reporting - Zweifelsfragen und erste Praxiserfahrungen
- Country-by-Country Reporting : die neue Sichtweise der OECD zur Verrechnungspreisdokumentation
- Country-by-Country Reporting: Herausforderungen und Möglichkeiten einer automatisierten ersten Risikoeinschätzung : zum Anwendungsbereich der Tabelle 3 sowie zum Einsatz von Text Mining Verfahren zur automatisierten ersten Risikoeinschätzung
- Country-by-Country-Report : System der Übermittlungs- und Mitteilungspflicht = Country-by-country report : system of reporting obligations
- Country-by-country filing requirements in the gap year
- Country-by-country reporting
- Country-by-country reporting
- Country-by-country reporting
- Country-by-country reporting - compilation of peer review reports (phase 1) : inclusive framework on BEPS Action 13
- Country-by-country reporting - compilation of peer review reports (phase 2) : inclusive framework on BEPS Action 13
- Country-by-country reporting - compilation of peer review reports (phase 3) : inclusive framework on BEPS Action 13
- Country-by-country reporting : a UK perspective
- Country-by-country reporting : all smoke and mirrors or the BEPS project's first success?
- Country-by-country reporting : an assessment of its objective and scope
- Country-by-country reporting : another step in global tax transparency
- Country-by-country reporting : een tussenstand
- Country-by-country reporting : filing obligations and first implementation
- Country-by-country reporting : financial accounting convergence as a cautionary tale for BEPS
- Country-by-country reporting : handbook on effective tax risk assessment
- Country-by-country reporting : handbook on effective tax risk assessment
- Country-by-country reporting : identifying the elephant
- Country-by-country reporting : implementatie door de ogen van de bedrijfsfiscalist
- Country-by-country reporting : law in the making
- Country-by-country reporting : navigating the U.S. regulations and emerging global patchwork
- Country-by-country reporting : neem bewuste keuzes
- Country-by-country reporting : potential audit and legislative risks for MNEs
- Country-by-country reporting : questions and answers for asset managers (part 1)
- Country-by-country reporting : questions and answers for asset managers (part 2)
- Country-by-country reporting : the Irish perspective
- Country-by-country reporting and commercial confidentiality
- Country-by-country reporting and the effective tax rate : how effective is the effective tax rate in detecting tax avoidance in country-by-country reports?
- Country-by-country reporting and the international allocation of taxing rights
- Country-by-country reporting and the international allocation of taxing rights : comments to Michelle Hanlon
- Country-by-country reporting goes public : cui bono?
- Country-by-country reporting in Canada and the United States : a comparison
- Country-by-country reporting in Sweden : are you compliant?
- Country-by-country reporting in the U.S. and EU : divergence of approach and blurred consensus
- Country-by-country reporting reaches Uruguay
- Country-by-country reporting template published
- Country-by-country reporting: new year, new rules?
- Country-by-country reporting: the primary concerns raised by a dynamic approach
- Cross-border tax evasion and Bretton Woods II [part 3]
- Curtailing BEPS through enforcing corporate transparency : the challenges of implementing country-by-country reporting in developing countries and the case for making public country-by-country reporting mandatory
- DAC6 from a Swiss Perspective
- Das Country-by-Country Reporting und seine innerstaatliche Umsetzung : eine rechtliche und ökonomische Analyse
- Das International Compliance Assurance Programme 2.0 : Pilotierung eines neuen Verfahrens unter dem Blickwinkel der Rechts- und Planungssicherheit
- Das Public Country-by-Country Reporting in der EU : aktuelle Überlegungen zur Einführung zusätzlicher Transparenzanforderungen für Unternehmen
- Das Verrechnungspreisdokumentationsgesetz
- Das XML-basierte Country-by-Country-Reporting - Neuerungen, Möglichkeiten und Herausforderungen = XML-based Country-by-Country Reporting - innovations, opportunities and challenges
- Das neue Country-by-Country Reporting nach dem Regierungsentwurf des Anti-BEPS-Umsetzungsgesetzes v. 13.7.2016
- Data analytics : a paradigm shift in Nigerian transfer pricing
- Data protection and taxpayers' rights : challenges created by automatic exchange of information
- Datenerfassung für den Country-by-Country Report : Herausforderungen in der Praxis
- De definitieve EU-richtlijn inzake publieke Country-by-Country reporting nader beschouwd
- De nieuwe documentatieplicht inzake verrekenprijzen van A tot Z : quod non est in actis non est in mundo
- Decree issued on country-by-country reporting
- Der Entwurf des AHRL-ÄndUmsG
- Der Steuerstandort Schweiz 2017 : die Schweiz setzt mit den Mindeststandards aus dem BEPS-Projekt die OECD-Vorgaben um
- Der geplante öffentliche Ertragsteuerinformationsbericht - Teil 1 : Konzeption und Unterschiede zur steuerlichen länderbezogenen Berichterstattung
- Die BMF-Information zur Verrechnungspreisdokumentation : die wichtigsten Aussagen im Überblick
- Die Dokumentation von Verrechnungspreisen : der OECD Bericht zu Massnahme 13 des BEPS Action Plan
- Die EU-Kommission im Kampf gegen BEPS - das EU-Maßnahmenpaket zur Bekämpfung von Steuervermeidung
- Die Umsetzung der BEPS-Maßnahmen in Italien
- Die Umsetzung des OECD BEPS-Projektes in Deutschland
- Die Umsetzung von BEPS in Ungarn : praktische Fragen u. a. zum CbC Reporting und zur Zinsschrankenregelung ab 2019
- Die finale Fassung des neuen OECD Kapitels zur Dokumentation und zum "Country-by-Country Reporting" : neue Herausforderungen für Unternehmen
- Die neuen Pflichten zur Dokumentation von Verrechnungspreisen nach dem Regierungsentwurf des Anti-BEPS-Umsetzungsgesetzes v. 13.7.2016
- Discerning the new documentation standards : a sensible response to BEPS Action 13
- Disclosure, secrecy and the Panama Papers
- Diving into the muddy waters of tax transparency : part one
- Diving into the muddy waters of tax transparency : part two
- Do advance pricing agreements still make sense?
- Dokumentationspflichten für Verrechnungspreise : der G20/OECD-Abschlussbericht zu Massnahme 13 des BEPS-Aktionsplans
- Draft law on country-by-country reporting
- Dutch perspective on 2017 OECD Transfer Princing Guidelines
- Dutch tax plan 2016 sent to parliament
- EMEA transfer pricing handbook : 2018
- EU CbCR - proposal of the European Commission regarding the disclosure of tax information of multinationals
- EU public country-by-country reporting
- EY's GILTI study flawed on data and tax rates
- Een transferpricingrapport voorkomt geschillen
- Eignung des Country-by-Country Reportings der OECD zur Einschätzung von ausgewählten BEPS-Risiken und Ableitung eines Ansatzes zur Verbesserung des Country-by-Country Reportings
- El International (Tax) Compliance Assurance Programme (ICAP) desarrollado por la OCDE : ¿hacia nuevos modelos multilaterales y cooperativos de control fiscal de grandes contribuyentes?
- El Plan de Acción sobre Erosión de Bases Imponibles y Traslado de Beneficios (BEPS) : G-20, OCDE y Unión Europea
- Elinkeinoverotus
- Erosión de la base imponible y traslado de beneficios : estudios sobre el plan BEPS de la OCDE : comentarios a las acciones 1, 2, 5, 6, 8, 13 y 15
- Erste empirische Analysen von aggregierten Country-by-Country-Reports = Initial empirical analyses of aggregated country-by-country reports
- Estudios sobre control del fraude fiscal y prevención del blanqueo de capitales
- Estudos de Tributação Internacional - volume 2
- Examining proposed changes to Spain's transfer pricing reporting requirements
- Examining the proposed U.S. country-by-country reporting regs
- Exchange of information : issues, use and collaboration
- Fair taxation and corporate social responsibility
- Final BEPS guidance renews emphasis on intercompany agreements
- Final documentation guidance under the OECD BEPS plan : considerations for information system and controllership processes
- Financial Budget for 2016-2017 : has India put its BEPS foot forward?
- Financial reporting in the BEPS era : are FASB and the SEC the new watchdogs?
- First fruits of OECD BEPS project coming in 2014 : country-by-country reporting and intangibles guidance
- Fiscale transparantie : de moeilijke weg naar meer vertrouwen
- Fiscalidad de los precios de transferencia (operaciones vinculadas)
- Fundamentals of transfer pricing : a practical guide
- Fundamentals of transfer pricing : general topics and specific transactions
- GRI 207 como estándar de una fiscalidad sostenible
- German perspective on implementing the BEPS Action Plan
- Germany begins the adoption of BEPS actions
- Gesetzliche Verpflichtung zur Verrechnungspreisdokumentation : dreiteiliges Dokumentationsmodell für multinationale Unternehmensgruppen
- Getting businesses BEPS ready
- Global BEPS working group comments on OECD country-by-country reporting discussion draft
- Global Transfer Pricing Conference 2018 : transfer pricing developments around the world
- Global focus on transparency - transfer pricing documentation and audits
- Global oil and gas sectors - a taxing business
- Global tax fairness
- Global transparency
- Globalisiertes Steuerrecht - Anspruch und Verantwortung : Festschrift für Heinz-Klaus Kroppen
- Guidance on transfer pricing documentation and country-by-country reporting
- Harmful tax practices - 2017 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS: Action 5
- Harmful tax practices - 2017 progress report on preferential regimes : inclusive framework on BEPS Action 5
- Harmful tax practices - 2018 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS: Action 5
- Harmful tax practices - 2018 progress report on preferential regimes : inclusive framework on BEPS Action 5
- Harmful tax practices - 2019 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS: Action 5
- Harmful tax practices - 2020 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS: Action 5
- Harmful tax practices - 2021 peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS Action 5
- Harmful tax practices - peer review reports on the exchange of information on tax rulings : inclusive framework on BEPS Action 5
- Het country-by-country reporting-template van de OESO
- Het effectieve belastingtarief volgens het landenrapport
- Hong Kong's transfer pricing legislation requires substance
- How patent boxes became the new normal
- How the BEFIT proposal may disadvantage smaller coutries
- How to move forward with country-by-country reporting? : a qualitative content analysis of the stakeholders’ comments in the OECD 2020 review
- ISR Global Transfer Pricing News
- IT-Tools für das Risikomanagement im Bereich Verrechnungspreise : Implementierung eines toolbasierten Country-by-Country Reporting Prozesses
- Il transfer pricing : analisi, casi e questioni
- Implementation of BEPS Initiative and EU Directive in Germany
- Implementation of BEPS measures : country-by country-reporting required in multiple jurisdictions
- Implementation of country-by-country reporting to tackle BEPS : assessment of the potential benefits
- Implementing OECD/G20 BEPS Package in developing countries - an assessment of priorities, experiences, challenges and needs of developing countries
- Implementing key BEPS Actions : where do we stand?
- Implications of the OECD's action items on transfer pricing documentation (country-by-country reporting)
- Implications of the multilateral agreement on country-by-country reporting for Nigeria
- Improving tax compliance in a globalized world
- Increased transparency and exchange of information in the area of transfer pricing in Switzerland
- Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions
- India transfer pricing round-up for 2017
- Inditex, the limits of CbC data, and the meaning of 'aggressive avoidance'
- Informationsaustausch : Entwurf einer EU-Richtlinie zur Veröffentlichung von Steuerdaten, Besonderheiten bei Personengesellschaften und Grundrechte : zugleich ein Beitrag zu den Lehren aus dem Beschluss des französischen Conseil d'État vom 22.7.2016 im Hinblick auf die Offenlegungspflichten bei CbC-Reporting
- Initiatieven en kansen omtrent publieke country-by-country rapportage
- International fiscal agreements and the Nigerian nexus
- Internationale Geschäftstätigkeiten in der Nach-BEPS-Welt
- Internationale fiscale gegevensuitwisseling
- Interplay between ratio analysis techniques and transfer pricing
- Ireland [tax round-up 2015]
- Irlands Finance Bill 2016 : Missbrauchsbestimmungen und Bekämpfung des schädlichen Steuerwettbewerbs
- Is India ready for BEPS? Foreseeable problems and suggestions
- Issuance of CbC reporting and TP documentation requirements
- It's time for Pillar 3 : a global excess profits tax for COVID-19 and beyond
- Italian perspective on BEPS and focus on implementation of Action 13 of the BEPS Action Plan
- Just plug in the numbers
- Key questions for companies preparing for OECD guidance under BEPS action 13
- La armonización de las normas contra la elusión fiscal relativas a la fiscalidad directa en la Unión Europea
- La déclaration d'informations (reporting) comme outil de lutte contre la criminalité financière : commentaire de la décision n° 2016-741 du Conseil constitutionnel français
- La influencia del tercer sector en la conformación de la fiscalidad internacional = The influence of the third sector in shaping international taxation
- Latin America faces regulatory, political challenges in BEPS
- Legislative and administrative aspects of the UAE country-by-country reporting
- Les mesures en droit interne français pour mettre en oeuvre les conclusions du Projet BEPS
- Los derechos y garantías de los contribuyentes en la era digital : transparencia e intercambio de información tributaria
- Master file, country-by-country reporting and local file : law in the making
- Master file, local file and country-by-country reporting : a Canadian perspective
- Mexican tax changes for the energy, oil, and gas industries
- Mexico's CbC reporting requirements are part of a larger trade strategy
- Multilateral agreement on automatic exchange of CbC reports : a Mexican perspective
- Neuer Straftatbestand bei Verletzung der Verpflichtung zur Übermittlung des länderbezogenen Berichts : das erste Finanzvergehen ohne Selbstanzeigemöglichkeit!
- Neues Verrechnungspreisdokumentationsgesetz in Österreich
- New BEPS documentation requirements : key issues to address
- New CbC reporting regulations in the United Arab Emirates
- New Polish transfer pricing regulations accepted
- New TP documentation rules : update and CbCR example
- New developments regarding transfer pricing documentation requirements under the 2016 Finance Act
- New frontiers in transparency : public disclosure of AEOI data
- New transfer pricing documentation requirements and country-by-country reporting
- New transfer pricing documentation requirements for companies : routes to simplification?
- New transfer pricing information returns and rules for effecting transfer pricing adjustments
- New transfer pricing rules enacted in Hong Kong
- Nuevo régimen fiscal de las operaciones vinculadas : valoración, documentación y supuestos prácticos
- OECD CbC risk assessment handbook : formulary apportionment is the new arm's length
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations 2022
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : July 2017
- OECD discussion draft on transfer pricing documentation and CbC reporting - Public consultation
- OECD guidance on transfer pricing documentation : preparing for the global standard
- OECD veröffentlicht aktualisierte Guidance zum Country-by-Country Reporting
- OECD, country measures to combat BEPS : Australia, Germany, South Korea take steps toward country-by-country reporting
- OECD-Diskussionsentwurf zur Dokumentation von Verrechnungspreisen - Handlungsbedarf für den österreichischen Gesetzgeber? = OECD discussion draft on transfer pricing documentation - a need for the Austrian legislator to act?
- On the road to further tax transparency : country-by-country reporting
- Opinion statement FC 2/2014 of the CFE : comments on the OECD discussion draft on transfer pricing documentation and country by country reporting
- Outlook for U.S. advance pricing agreements
- Pakistan's efforts to implement the Common Reporting Standard
- Perfection as the enemy of the good : recalibration pillar 2 success
- Performing a BEPS diagnostic - the CbC report as a tool for taxpayers
- Planning for multilateral tax controversy in the post-BEPS world
- Polderen in de mist : een kleine stap naar meer balans in de heffing van vennootschapsbelasting van multinationals
- Positive spillovers in international corporate taxation and the European Union
- Post-BEPS transfer pricing documentation
- Practical guidelines on implementation of transfer pricing regulations in Saudi Arabia
- Practitioners generally welcome revisions announced to CBC template, but outline remaining concerns
- Praxis des Internationalen Steuerrechts 2016/2017
- Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales : juillet 2017
- Principles of international taxation
- Principles of international taxation
- Principles of international taxation
- Profit shifting and "aggressive" tax planning by multinational firms : issues and options for reform
- Profit shifting and 'aggressive' tax planning by multinational firms : issues and options for reform
- Proposal for country-by-country reporting
- Public country-by-country reporting : providing valuable information to nonprofessional investors
- Public country-by-country reporting : the shareholders' case for mandatory disclosure
- Recent BEPS-related transfer pricing developments in France
- Regulatory documentation and country by country reporting requirements
- Report of the All-Party Parliamentary Group on Responsible Tax on the OECD's Base Erosion and Profit Shifting Project
- Reporting requirements in Pakistan for foreign multinationals
- Review of implementation of the inclusive framework on base erosion and profit shifting in Indonesia
- Revised transfer pricing legislation in Portugal : practical implications for taxpayers
- Rolling out country-by country reporting in the Middle East, Africa (part 1)
- Rolling out country-by country reporting in the Middle East, Africa (part 2)
- RuSt 2017: Highlights aus dem Workshop "Internationales Steuerrecht"
- Russia adopts country-by-country reporting legislation
- Russia's draft country-by-country reporting and financial disclosure legislation
- Saudi Arabia publishes new transfer pricing guidelines for qualified taxable persons
- Saudi Arabia transfer pricing bylaws - key questions answered
- Schwarz on tax treaties
- Schwarz on tax treaties
- Scope of CbC reporting and TP documentation requirements
- Seminar G: Tax transparency, "enhanced cooperation", CbCR-experience
- September 2014 deliverables under OECD's Action Plan on base erosion and profit shifting : work on BEPS actions 1, 2, 5, 6, 8, 13 and 15 - issued Sept. 16, 2014
- Seven sets of challenges with a single fundamental solution - understanding taxation and transfer pricing in Uruguay
- Sharing tax information in the 21st century : big data flows and taxpayers as data subjects
- Spain [tax round-up 2015]
- Spain adopts country-by-country reporting
- Spain's new transfer pricing rules : endorsing the OECD approach
- Standort Österreich - Analyse von CbCR-Daten = Location Austria - Analysis of CbCR data
- State administration of taxation : taxpayer conference on BEPS
- Staying ahead of the curve : what companies should consider in preparing the BEPS master file
- Supplementary Dutch transfer pricing documentation requirements : confirming the three-tiered approach
- Swiss considerations on digitalizing final offer arbitration
- Tagungsbericht zum IFA-Kongress 2019 in London
- Tax and transfer pricing in Nigeria - major changes to have impact in 2019
- Tax and transparency : reporting in accordance with the Global Reporting Initiative
- Tax related changes in the UAE - key impacts for companies
- Tax sovereignty in the BEPS era
- Tax transparency : how to make it work?
- Tax transparency : the 'Full Monty'
- Tax transparency : what does it mean for companies?
- Tax transparency : what it means for you
- Tax transparency and disclosure in Korea
- Tax transparency in Australia : cutting through the BEPS noise
- Tax transparency in the European Union regarding country by country reporting (BEPS Action 13)
- Tax transparency is here to stay : an analysis of the public CbCR Directive
- Taxation and finance in Latin America : Brazil
- Taxation in a global digital economy
- Technology solutions in a post-BEPS world
- The CbC report & the forgotten Table 3
- The Council Directive 2011/16/EU in the global context of tax transparency and automatic exchange of information
- The Netherlands : the Dutch implementation of country-by-country reporting
- The Netherlands [tax round-up 2015]
- The OECD BEPS project : a status update
- The OECD BEPS project : a status update
- The OECD base erosion and profit shifting initiative in an Australian context - the current state of play
- The OECD's International Compliance Assurance Programme (part II) : a response to the need for multilateral risk assessment
- The Russian Federation's new country-by-country reporting regime
- The Treasury finalizes country-by-country reporting Regulations for U.S. multinationals
- The best transfer pricing defense is a good offense : using a bilateral U.S. APA to benchmark reasonable results
- The end of intra-group financing... or not just yet? Part 2
- The evolving world of tax transparency
- The final U.S. CbC reporting regs : has the gap been filled?
- The future of tax compliance within the tax function
- The global spotlight
- The improper use of country-by-country reports : some concerns on the Brazilian approach to BEPS Action 13
- The key BEPS action items causing discussion in the United States
- The misalignment of CbC reporting and value in modern business
- The new "transparency law" and the implementation of the Base Erosion and Profit Shifting Project on Uruguayan transfer pricing regulations : theory and problems to come
- The new European public country-by-country-reporting requirement
- The new U.S. revenue recognition standard
- The power of three!
- The profit split method : a holistic view of BEPS in transfer pricing [part 2]
- The shortcomings of the EU Public Country-by-Country Reporting Directive
- The state of country-by-country reporting
- The times they are a-changing : recent developments in Australia's international tax rules
- The use of country-by-country reporting for tax risk assessment : challenges and potential solutions
- The world of international financial centres : opportunities, concerns, and regulations
- Three-tier transfer pricing documentation
- Top transfer pricing challenges for the agricommodities industry
- Transfer pricing : a case-based approach
- Transfer pricing : increasing compliance requirements
- Transfer pricing : will the OECD adjust to reality? (part 1)
- Transfer pricing compliance amended
- Transfer pricing developments around the world 2017
- Transfer pricing developments around the world 2018
- Transfer pricing documentation : evolution into country-by-country reporting
- Transfer pricing documentation and country-by-country reporting, Action 13 - 2015 final report
- Transfer pricing documentation for permanent establishments
- Transfer pricing documentation law in force
- Transfer pricing documentation requirements in the United Arab Emirates for multinational enterprises
- Transfer pricing in Nigeria : developments in 2020, expectations for 2021
- Transfer pricing in Nigeria : last year in retrospect and outlook for 2018
- Transfer pricing in a post-BEPS world
- Transfer pricing in the US : a practical guide
- Transfer pricing meets State aid : conflicting arm's-length standards and other lessons from the Apple saga
- Transfer pricing obligations and significant global entities
- Transfer pricing regimes : Hong Kong vs Singapore
- Transfer pricing regulations 2018 and guidelines for country-by-country reporting in Nigeria
- Transfer pricing regulations in Saudi Arabia and Egypt - a comparison
- Transparencia fiscal vs. transparencia en el gasto
- Transparency and beyond - the EU role in implementing country-by-country reporting
- Transparency in financial reporting : is country-by-country reporting suitable to combat international profit shifting?
- Transparency is turning a corner
- Transparenz nur gegen Rechtsschutz : Auswirkungen des Country-by-Country-Reportings und von weiteren Maßnahmen des OECD-Programms zu Base Erosion and Profit Shifting im globalen Konzern
- Transparenz und Informationsaustausch : der gläserne Steuerpflichtige
- Turning "corporate tax transparency" into a "Big Brother" regime
- Turning tax policy into reality - global tax transparency goes live
- U.S. implementation of BEPS changes begins
- U.S. likely on solid ground with country-by-country reporting authority
- U.S. multinationals need to BEPS proof country-by-country reports
- U.S. tax review : FTC and PFIC Regs, FDII guidance, CbC Reporting, and cryptoassets
- U.S. transfer pricing : BEPS effect
- UAE international tax
- US country-by-country reporting
- Umsetzung des BEPS-Aktionsplans 13 und des CbCR in deutsches Recht : Anforderungen an den Gesetzgeber
- Umsetzung von BEPS-Aktionspunkt 13 in Belgien : neue gesetzliche Regelungen für die Verrechnungspreisdokumentation
- Umsetzung wichtiger BEPS-Aktionspunkte in der Praxis : eine empirische Untersuchung
- Uncertainty regarding transfer pricing and country-by-country reporting in Nigeria
- United Kingdom [Recent developments in transfer pricing regime]
- Update of transfer pricing regime in light of BEPS actions 8-10 and 13
- Update on country-by-country reporting
- Using IPA 2015 as a model for OECD market intangible consultation
- V Encuentro de Derecho Financiero y Tributario : El futuro del Impuesto sobre Sociedades
- Verrechnungspreisdokumentation Reloaded? - Anmerkungen zur Guidance der OECD betreffend die Dokumentation von Verrechnungspreisen und das Country-by-Country-Reporting
- Verrechnungspreisdokumentation und Country-by-Country Reporting : Zusammenfassung und Würdigung des OECD Diskussionsentwurfs
- Verrechnungspreisdokumentationsgesetz : Hinweise zum länderbezogenen Bericht = Austrian Transfer Pricing Documentation Act : information on country-by-country reporting
- Verrechnungspreisdokumentationsgesetz beschlossen : wesentliche Anpassungen des ursprünglichen Begutachtungsentwurfs
- Verrechnungspreisdokumentationspflichten
- Verrechnungspreise in Russland : Ergänzung bestehender Regelungen und Einführung eines Country-by-Country Reporting
- Weitere Maßnahmen zur BEPS-Gesetzgebung in Deutschland
- What's it to (the) U.S.? An impact analysis of Pillar 1 for U.S. multinationals
- What's so bad about BEPS?
- When the rubber hits the road : Brazilian experiences from the first wave of CbC reporting
- Why investors and multinationals should push the U.S. for public CbC reporting
- Widersprüche zwischen Anti-Tax Avoidance Directive (ATAD), länderbezogenem Berichtswesen (CbCR) und Wiederauflage einer Gemeinsamen (Konsolidierten) Körperschaftsteuer-Bemessungsgrundlage (GK(K)B)
- Will country-by-country reporting help identify 'stateless income'?
- Will the BEPS Project survive the Trump administration?
- iTax - Apple's international structure and the double non-taxation issue
- Öffentliches Country-by-Country Reporting in der EU - ein sinnvoller Alleingang?
- Öffentliches Country-by-Country-Reporting verfassungswidrig = Public country-by-country reporting unconstitutional
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/resource/mpM30lrYrAg/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/mpM30lrYrAg/">CbCR</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Concept CbCR
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/resource/mpM30lrYrAg/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/mpM30lrYrAg/">CbCR</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>
