Results 221 to 230 of about 443,532 (258)
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Il Country-by-Country Reporting in ambito UE
2022Nell’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
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Country-by-country reporting and audit fees
SSRN Electronic Journal, 2022Justin Chircop +2 more
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Regulatory Documentation and Country-by-Country Reporting Requirements
International Transfer Pricing Journal, 2016The Senate of the Dutch Parliament on 21 December 2015 has passed the legislative proposals that will implement country-by-country reporting in line with Action 13 of the OECD’s BEPS Project. The author considers the likely impact of the coming changes and the future outlook in the country.
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1 Country-by-Country Reporting Abstract The thesis examines the institute of country-by-country reporting (CbCR). Its aim is to explore how the implementation of CbCR legislation differs across selected countries based on OECD reviews from 2018-2024, in the context of the OECD CbCR framework.
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Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting
Critical Perspectives on Accounting, 2023Petr Janský
exaly
European banks and tax havens: evidence from country-by-country reporting
Applied Economics, 2020Petr Janský
exaly