Results 211 to 220 of about 443,532 (258)
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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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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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Draft Law on Country-by-Country Reporting
International Transfer Pricing Journal, 2016The 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
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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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Country-by-Country Reporting [PDF]
, 2014 Country-by-Country Reporting (CbCR) soll für (insb. Steuer-)Behörden oder für die Öffentlichkeit Transparenz über die regionale Verteilung von Produktionsfaktoren, Gewinnen und Steuerzahlun-gen schaffen und so Steuervermeidungsstrategien aufdecken.
Evers, Andrea, Hundsdoerfer, Jochen
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Benchmarking Country-by-Country Reports
SSRN Electronic Journal, 2023Aliprandi, Giulia, Zedlitz, Gerrit von
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Country-by-Country Reporting: Law in the Making
International Transfer Pricing Journal, 2016Legislative 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.
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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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A Review of the Nigerian Country-by-Country Reporting Regulations
Bulletin for International Taxation, 2018The author, in this article, examines the Nigerian Regulations on country-by-country reports, taking into account the implications for taxation in Nigeria and internationally.
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Country‐by‐Country Reporting and Tax‐Exempt Organizations
Bruce R. Hopkins' Nonprofit Counsel, 2016Country‐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
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