Results 1 to 10 of about 1,677,056 (284)
Country-by-Country Reporting: A Step Towards Unitary Taxation? [PDF]
Intereconomics, 2021 Multinational companies are now obliged to deliver an annual report to the tax authorities with information disaggregated by country (country-by-country reporting) in order to show where the assets and workers are allocated, how profits are distributed ...
Miguel Viegas, António Dias
doaj +2 more sources
Country-By-Country Reporting [PDF]
Annual Center Review, 2016 It is now more than a decade since I first proposed the idea of country-by country reporting by multinational corporations (Murphy, 2003). In essence the idea is a simple one. All that country-by-country reporting demands is that multinational corporations publish a profit and loss account and limited balance sheet and cash flow information for every ...
S. Rasch, K. Mank, S. Tomson
core +10 more sources
BEPS 13: CBCR – Country-by-Country Reporting [PDF]
Studia Iuridica Lublinensia, 2018 In order to eradicate the unfair competition in the form of tax avoidance and profit shifting, the OECD and the EU advise undertaking effective measures, which have been gathered in a complex of 15 actions that should be introduced by member states to ...
Jadwiga Glumińska-Pawlic, Hanna Szarpak
doaj +3 more sources
Tackling Discrepancies in Trade Data: The Harvard Growth Lab International Trade Datasets [PDF]
Scientific DataBilateral trade data informs foreign and domestic policy decisions, serves as a growth indicator, determines tariffs, and is the basis for financial and investment decisions for corporations.
Sebastián Bustos +8 more
doaj +2 more sources
Mandatory extraction payment disclosures and tax haven use: Evidence from United Kingdom [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Question: Does public country by country reporting (CbCr) deter multinationals' tax avoidance practices operating in extractive industries? Motivation: Public CbCr has already been implemented for two specific sectors, namely the financial ...
Sameh Kobbi-Fakhfakh, Fatma Driss
doaj +1 more source
Report on payments to governments. A critical analysis of related legal regulations [PDF]
Zeszyty Teoretyczne Rachunkowości, 2022 Purpose: The aim of this article is to analyse and assess the quality, including the clar-ity and understanding of legal regulations on preparing and presenting the report on payments to governments, which is crucial in rhw practical application of such ...
Radosław Ignatowski
doaj +1 more source
Analysis of PSM after implementation of CbCR policy in Indonesia
Jurnal Akuntansi dan Auditing Indonesia, 2021 The Country-by-Country Reporting (CbCR) policy requires that multinational enterprises report financial information of all of their business group members globally.
Adang Hendrawan +3 more
doaj +1 more source
Increasing transparency in the European Union: developments of Country-by-Country Reporting [PDF]
Zeszyty Teoretyczne Rachunkowości, 2017 Increasing transparency in the European Union: developments of Country-by-Country Reporting The aim of the paper is to bring closer Country-by-Country Reporting and outline possible future amendments of the introduced anti-tax avoidance measures.
Alicja Brodzka
doaj +1 more source
Cogent Business & Management, 2023 The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange.
Lulus Kurniasih +3 more
doaj +1 more source
The relationship between politics, legal system and financial reporting on fraud [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Motivation: Fraud is a challenging problem. Its economic effects are clear – worse public services, less financially stable and profitable companies, charities deprived of resources needed for charitable purposes and diminished levels of disposable ...
Kishore Singh +2 more
doaj +1 more source