Viegas, Miguel; Dias, António - In: Intereconomics : review of European economic policy 56 (2021) 3, pp. 167-173
Multinational companies are now obliged to deliver an annual report to the tax authorities with information disaggregated by country (country-by-country reporting) in order to show where the assets and workers are allocated, how profits are distributed and to whom taxes are paid. Unfortunately,...
