Country-by-Country Over-Reporting? National Sovereignty, International Tax Transparency, and the Inclusive Framework on BEPS
| Year of publication: |
2017
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|---|---|
| Authors: | Tavares, Romero J.S. |
| Publisher: |
[2017]: [S.l.] : SSRN |
| Subject: | OECD-Staaten | OECD countries | Internationales Steuerrecht | International tax law | Souveränität | Sovereignty | Gewinnverlagerung | Income shifting | Welt | World | Multinationales Unternehmen | Transnational corporation | Besteuerungsverfahren | Taxation procedure |
| Description of contents: |
In this paper the author questions the usefulness of country-by-country reports, and suggests alternative policies for developing countries
Abstract [papers.ssrn.com]
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| Extent: | 1 Online-Ressource |
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| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | In: S.A. Rocha, A. Christians, Tax Sovereignty in the BEPS Era, WK Law (June, 2017) Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 31, 2017 erstellt Volltext nicht verfügbar |
| Classification: | H20 - Taxation, Subsidies, and Revenue. General ; K34 - Tax Law |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012954602