The long way to tax transparency : lessons from the early publishers of country-by-country reports
Year of publication: |
2024
|
---|---|
Authors: | Godar, Sarah ; Aliprandi, Giulia ; Faccio, Tommaso ; Janský, Petr ; Toledo Ruiz, Katia |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 31.2024, 2, p. 593-634
|
Subject: | Country-by-country reporting | Effective tax rate | Multinational corporation | Profit shifting | Tax haven | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Steueroase | Steuervermeidung | Tax avoidance | Unternehmensbesteuerung | Corporate taxation | EU-Staaten | EU countries | Internationales Steuerrecht | International tax law | Besteuerungsverfahren | Taxation procedure |
-
Where do multinationals locate profits : evidence from country-by-country reporting
Boukal, Tomáš, (2024)
-
Bratta, Barbara, (2024)
-
Faccio, Tommaso, (2021)
- More ...
-
Faccio, Tommaso, (2021)
-
Faccio, Tommaso, (2021)
-
Cobham, Alex, (2021)
- More ...