Results 211 to 220 of about 261,534 (260)
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Tax Transparency: The “Full Monty”
Bulletin for International Taxation, 2014In this article, the author discusses various initiatives to enhance transparency, such as country-by-country reporting and exchange of information.
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Can increased tax transparency curb corporate tax avoidance?
2021Tax avoidance among large multinational corporations has considerably increased in recent years, triggering an intense discussion about how to ensure tax justice. We propose a novel experimental design to incentive-compatibly model the firm-consumer relationship in a consumer goods market.
Razen, Michael, Kupfer, Alexander
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Tax transparency is not just about tax
The APPEA Journal, 2017All Australian corporates with turnover in excess of $100 million have to consider how they will respond to Australia’s Tax Transparency Code (TTC). This is in addition to the Extractive Industries Transparency Initiative and other overseas tax transparency regimes. And, in considering the how, many corporates are seeing the opportunity to showcase the
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Does Tax Transparency Tackle Tax Avoidance?: A Stakeholder Perspective
SSRN Electronic Journal, 2018The present work approaches the research question: Does tax transparency through mandatory corporate tax return disclosure tackle tax avoidance? Tax avoidance has far-reaching social implications. The aim of this study is to shed light on tax avoidance and to help mitigate its adverse social repercussions. The research is inspired by The United Kingdom
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A Brief History of Tax Transparency
2016This study describes progress on the international exchange of tax information from the end of the Second World War -a period marked by the complete absence of interinstitutional international collaboration- to more recent years, when there has been real awareness of taxation as an intrinsically global phenomenon.
Alberto Daniel Barreix +2 more
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Tax Transparency and Disclosure in Spain
Bulletin for International Taxation, 2016This article deals with the various tax transparency and disclosure provisions in Spanish law with particular reference to disclosure, exchange of information, and the OECD/G20 Base Erosion and Profit Shifting initiative and EU directives and law.
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Tax Havens: The Crisis of Transparency
2017In the midst of the 2016 Panama Papers scandal, Pascal Saint-Amans, Director of the Centre of Tax Policy and Administration, pointed out that transparency was one of the three main pillars of the international tax agenda. Indeed, the opaque nature of corporate vehicles, habitually associated with tax havens, has been heralded as the major contributor ...
Mayya Konovalova +2 more
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Tax Transparency and Disclosure in Korea
Bulletin for International Taxation, 2018In this article, the author reviews the tax transparency and disclosure rules in Korea with an emphasis on the extent to which Korea is compliant with the developments regarding these aspects of taxation that have especially arisen as a result of the OECD/G20 Base Erosion and Profit Shifting initiative.
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Semitransparent organic photovoltaics for building-integrated photovoltaic applications
Nature Reviews Materials, 2022Yongxi Li
exaly