Results 1 to 10 of about 443,532 (258)
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
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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 +4 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
+8 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
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Difference in out-of-pocket health expenditure among Syrian refugees in Jordan, Lebanon and the Kurdistan region of Iraq [PDF]
Frontiers in Health ServicesBackgroundRefugees frequently face financial barriers to healthcare, with out-of-pocket (OOP) payments representing a major obstacle to access. While studies often examine refugees’ healthcare access within single-country settings, less comparative ...
Samaha Masroor Saqib +4 more
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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
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Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports [PDF]
SSRN Electronic Journal, 2021 The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we analyze the reporting behavior and the degree of transparency across the reports.
Dutt, Verena K. +2 more
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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
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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
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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
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