Results 241 to 250 of about 1,108,228 (284)

Tax transparency in integrated reporting

SCIENTIA FRUCTUOSA, 2023
Looking at the concept of tax transparency, taxation through the prism of sustainable deve­lopment management changes approaches to disclosure of information about taxes in repor­ting. The company’s behavior in the field of the taxation has become one of the factors of the value of the company in the short, medium and long term.
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Tax Transparency and Disclosure in Korea

Bulletin for International Taxation, 2018
In 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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Tax Transparency and Disclosure in Spain

Bulletin for International Taxation, 2016
This 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 Aggressiveness and Corporate Transparency

The Accounting Review, 2018
ABSTRACT We investigate whether aggressive tax planning firms have a less transparent information environment. Although tax planning provides expected tax savings, it can simultaneously increase the financial complexity of the organization.
Karthik Balakrishnan, Jennifer L. Blouin, Wayne R. Guay   +2 more
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Tax Havens: The Crisis of Transparency

2017
In 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, Penelope Tuck, Rodrigo Ormeño-Pérez   +2 more
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Tax Transparency in Luxembourg

2019
peer ...
PANTAZATOU, Aikaterini, CHAOUCHE, Fatima
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Tax Transparency and Disclosure in Brazil

Bulletin for International Taxation, 2017
The author, in this article, considers the topics of transparency and disclosure with regard to taxation as these issues manifest themselves in relation to Brazil.
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A Brief History of Tax Transparency

2016
This 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, Jerónimo Roca, Fernando Velayos   +2 more
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Essays on Corporate Tax Avoidance, Sustainability, and Tax Transparency [PDF]

, 2023
This thesis strives to broaden the understanding and knowledge of corporate tax avoidance by analyzing this corporate practice in the context of sustainability issues and the related topic of tax transparency. The three essays shed light on the role and consequences of corporate tax as a sustainability component and the ability of qualitative tax ...
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Tax Sustainability: Tax Transparency in Latin America and the Chilean Case

Sustainability, 2022
Patricia Toledo, Antonio Faundez Ugalde
exaly