Results 11 to 20 of about 1,677,056 (284)
Country-by-Country Reporting: Tension between Transparency and Tax Planning [PDF]
SSRN Electronic Journal, 2016 Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial reporting, especially by means of a Country-by-Country ...
Evers, Maria Theresia +2 more
openaire +6 more sources
Country by Country Reporting Under BEPS [PDF]
The Contemporary Tax Journal, 2017 Lei, Fenny
openaire +5 more sources
Borsa Istanbul Review, 2023 This paper examines whether the financial reporting quality of audit clients is affected more by the national culture of the home country of an international parent audit firm or the national culture of its affiliates' host country.
Merve Acar
doaj +1 more source
Dialogues in Health, 2023 Pain is a significant yet underappreciated dimension of population health. Its associations with individual- and country-level wealth are not well characterized using global data. We estimate both individual- and country-level wealth inequalities in pain
Zachary Zimmer +4 more
doaj +1 more source
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
openaire +3 more sources
Biases in Assertions of Self-Rated Health
Comparative Population Studies, 2023 Comparative analyses frequently examine respondents’ self-rated health (SRH), assuming that it is a valid and comparable measure of generic health. However, given SRH’s vagueness, this assumption is questionable due to (1) manifold non-health influences,
Patrick Lazarevič
doaj +1 more source
Transparency in Financial Reporting: Is Country-by-Country Reporting suitable to combat international profit shifting? [PDF]
, 2014 Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several international initiatives and parties have called for
Evers, Maria Theresia +2 more
core +2 more sources
Journal of Economic Criminology, 2023 The issue of bad data and the potential misinterpretation of that data is becoming part of a growing debate within the wildlife conservation field. However, research on this topic has been limited compared to other fields.
Joseph Wilfrido Rivera
doaj +1 more source
BMC Public Health, 2022 Pharmacovigilance (PV) systems in many countries in sub-Saharan Africa (SSA) are not fully functional. The spontaneous adverse events (AE) reporting rate in SSA is lower than in any other region of the world, and healthcare professionals (HCPs) in SSA ...
Jens-Ulrich Stegmann +10 more
doaj +1 more source
Profit shifting by EU banks: evidence from country-by-country reporting JRC Working Papers in Economics and Finance, 2018/4 [PDF]
, 2018 We investigate profit shifting by the largest and systemically relevant European multinational banks using new data made available through country-by-country reporting for the financial years 2014-2016. We capture tax incentives for income shifting using
FATICA SERENA, GREGORI WILDMER
core +2 more sources