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Country-by-Country Reporting : Tension between Transparency and Tax Planning

Evers, Maria - 2017

parties have called for more transparency in financial reporting, especially by means of a Country-by-Country Reporting (CbCR …

Persistent link: https://www.econbiz.de/10012963527

Reporting Behavior and Transparency in European Banks’ Country-by-Country Reports

Dutt, Verena K.; Nicolay, Katharina; Spengel, Christoph - 2021

The public CbCR requirement for EU financial institutions leaves leeway to the reporting firms as regards the … calculating and presentation of the data. Based on a sample of CbCRs published by EU-headquartered multinational bank groups, we … analyze the reporting behavior and the degree of transparency across the reports. We observe a large heterogeneity with …

Persistent link: https://www.econbiz.de/10013239592

Transparency and harmonization in international corporate taxation : empirical and analytical evidence on the effects of country-by-country reporting and of a common corporate tax...

Dutt, Verena K. - 2021

Persistent link: https://www.econbiz.de/10012744915

The EU proposal for country-by-country reporting on the internet : Costs, Benefits and Consequences

Dutt, Verena K.; Spengel, Christoph; Vay, Heiko - Stiftung Familienunternehmen - 2021 - 2nd edition

As a result of the confidential sharing of data among tax authorities in different jurisdictions, effective tax rates have risen by between one and two percentage points. This demonstrates that the rules in place are working. By contrast, the publication of sensitive corporate data online makes...