Results 251 to 260 of about 15,909 (292)

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 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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Tax Transparency in Luxembourg

2019
peer ...
PANTAZATOU, Aikaterini, CHAOUCHE, Fatima
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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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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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Financial Transparency to the Rescue: Effects of Public Country‐by‐Country Reporting in the European Union Banking Sector on Tax Avoidance*

Contemporary Accounting Research, 2021
Michael Overesch
exaly  

Tax Sustainability: Tax Transparency in Latin America and the Chilean Case

Sustainability, 2022
Antonio Faúndez-Ugalde, Patricia Toledo-Zúñiga   +1 more
exaly  

The relationship between tax transparency and tax avoidance

South African Journal of Accounting Research, 2022
Madeleine Stiglingh
exaly  

Tax haven incorporation and financial reporting transparency

Review of Accounting Studies, 2022
Christina M Lewellen
exaly