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, 2016 Some of the next articles are maybe not open access.
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EU Public Country-by-Country Reporting
International Transfer Pricing Journal, 2022This article provides an overview of the new obligations, risks and perhaps also opportunities that EU public country-by-country reporting entails for the large MNE groups subject to CbCR obligations.
S. Verloove +2 more
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Country-by-Country Reporting Goes Public – Cui Bono?
International Transfer Pricing Journal, 2020After 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.
Lagarden, Martin +3 more
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Country-by-Country Reporting Template Published
International Transfer Pricing Journal, 2016The authors review the Irish legislation which introduces country-by-country reporting, and its implications for multinational enterprise groups doing business in and from Ireland.
S. Hogan, C. Austin
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Proposal for Country-by-Country Reporting
International Transfer Pricing Journal, 2015After providing an overview of the regulation of transfer pricing in Spain, the authors analyse the proposed Spanish implementation of country-by-country reporting.
F. Carreño, M. Sánchez-Briñas
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Update on Country-by-Country Reporting
International Transfer Pricing Journal, 2017The Swiss parliament recently adopted legislation regarding the introduction of country-by-country reporting in Switzerland. The authors discuss the adopted legislation and provide their comments.
R. Stocker, A. Oosterheert
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US Country-by-Country Reporting Requirement
International Transfer Pricing Journal, 2016To further explore the new US tax documentation requirement, the author defines the taxpayers who must file a US country-by-country report; describes the information to be provided and offers some final remarks regarding the implementation process.
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Assessing Tax Risk by “Country-by-Country Reporting”
2019Aggressive tax planning becomes harder to tackle every day; it influences the proper functioning of the market, which needs to be effective, companies to pay taxes in the locations where they really generate profits. It also complicates tax authorities’ tax risk assessment tasks, resulting in national revenue losses. Despite some differences, OECD BEPS
Sonetti, Enza +2 more
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Decree Issued on Country-by-Country Reporting
International Transfer Pricing Journal, 2017A Ministerial Decree was issued on 26 May 2017 which provides additional details on the application of country-by-country reporting in Cyprus, replacing the Decree initially issued on 30 December 2016. This article replaces an earlier one, C. Markides, Decree Issued on Country-by-Country Reporting , 24 Intl.
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