Gundert, Hannah; Spengel, Christoph; Weck, Stefan - 2024 - This version: March 2024
The recent enactment of Directive 2021/2101 by the EU introduces a public Country-by-Country Reporting (CbCR) regime, with the aim of promoting a level playing field for businesses operating within the EU Single Market. The directive seeks to bolster tax transparency requirements for...
