Results 271 to 280 of about 3,791,486 (310)

Draft Law on Country-by-Country Reporting

International Transfer Pricing Journal, 2016
The authors discuss the requirements that would be imposed by draft legislation on country-by-country reporting, as well as comments and suggestions for improvement as submitted by the business community.
K. Legostaeva, S. Stroykova
openaire   +1 more source

Benchmarking Country-by-Country Reports

SSRN Electronic Journal, 2023
Aliprandi, Giulia, Zedlitz, Gerrit von
openaire   +2 more sources

Country-by-Country Reporting: Law in the Making

International Transfer Pricing Journal, 2016
Legislative progress in the BEPS area has been fairly quick in Australia, culminating with the enactment of the Tax Laws Amendment (Combating Multinational Tax Avoidance) Act No. 170 of 2015 (date of assent: 11 December 2015). The author reviews the potential impact of the Act as regards transfer pricing documentation and penalties.
openaire   +1 more source

Country‐by‐Country Reporting and Tax‐Exempt Organizations

Bruce R. Hopkins' Nonprofit Counsel, 2016
Country‐by‐country annual reporting is now a part of the federal tax law reporting requirements. This reporting (referenced by the Treasury Department as CbC) is required of certain US persons that are the ultimate parent entity of a multinational enterprise group. The regulations that detail this reporting regime were issued in final form in July 2016
openaire   +1 more source

Il Country-by-Country Reporting in ambito UE

2022
Nell’ambito del contrasto all’utilizzo di politiche fiscali aggressive finalizzate alla minimizzazione del carico fiscale, uno degli interventi adottati che ha significative potenzialità è il c.d. Country-by-Country Reporting (“CbCR”). Con il termine Country-by-Country Reporting si intende in sostanza la evoluzione di una serie di normative ...
Garbarino, Carlo, Rizzo, Amedeo
openaire   +1 more source

Country-by-country reporting and audit fees

SSRN Electronic Journal, 2022
Justin Chircop, Shaohua He, Jiancheng (Duncan) Liu   +2 more
openaire   +1 more source

Das Country-by-Country-Reporting der OECD

UbG - Die Unternehmensbesteuerung, 2019
Christoph Spengel, Heiko Vay, Stefan Weck   +2 more
openaire   +2 more sources

Voices of the new generation: being a junior PI in a developing country

Nature Reviews Molecular Cell Biology, 2020
Selene Lizbeth Fernandez-Valverde
exaly  

Toward sustainable development: Board characteristics, country governance quality, and environmental performance

Business Strategy and the Environment, 2021
Nurlan Orazalin, Monowar Mahmood
exaly  

Phylogenomic characterization and signs of microevolution in the 2022 multi-country outbreak of monkeypox virus

Nature Medicine, 2022
Vítor Borges, Daniel Sobral, Alexandra Nunes   +2 more
exaly