Abstract
After five-years controversial discussions, a mandatory public country-by-country-reporting (CbCR) has been implemented on a European level. In line with prior regula-tions on tax-related CbCR and public CbCR by specific industries (CRR institutions and firms in the commodities sector), a cross-industry public CbCR will be mandatory for multinational group companies with consolidated group net sales of more than 750 Mio. €. The present article gives an overview of the European regulations on CbCR and a critical review of this new reporting instrument.
| Originalsprache | Englisch |
|---|---|
| Zeitschrift | European Taxation |
| Jahrgang | 62 |
| Ausgabenummer | 4 |
| Seiten (von - bis) | 168-172 |
| Seitenumfang | 5 |
| ISSN | 0014-3138 |
| DOIs | |
| Publikationsstatus | Erschienen - 04.2022 |
Bibliographische Notiz
Publisher Copyright:© 2022, International Bureau of Fiscal Documentation (IBFD). All rights reserved.
Fachgebiete und Schlagwörter
- Betriebswirtschaftslehre
- Rechtswissenschaft
ASJC Scopus Sachgebiete
- Volkswirtschaftslehre, Ökonometrie und Finanzen (sonstige)
- Recht