Hanlon, Michelle Lee
Country-by-country reporting and the international allocation of taxing rights / Michelle Hanlon .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
In this article, the author examines the OECD/BEPS country-by-country reporting (CbCR) requirements and the disconnect between CbCR data and the arm's length principle, discusses the potential benefits and costs of country-by-country data, and concludes by considering the possible implications of CbCR for the international allocation of taxing rights.
PRINCIPIO DE PLENA COMPETENCIA
IMPUESTOS
TRATADOS INTERNACIONALES
INFORMES PAÍS POR PAÍS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 209-217
Country-by-country reporting and the international allocation of taxing rights / Michelle Hanlon .-- , 2018
Disponible en la Biblioteca del IEF únicamente en formato electrónico.
Resumen.
In this article, the author examines the OECD/BEPS country-by-country reporting (CbCR) requirements and the disconnect between CbCR data and the arm's length principle, discusses the potential benefits and costs of country-by-country data, and concludes by considering the possible implications of CbCR for the international allocation of taxing rights.
PRINCIPIO DE PLENA COMPETENCIA
IMPUESTOS
TRATADOS INTERNACIONALES
INFORMES PAÍS POR PAÍS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624 v. 72, n. 4/5 (Special issue), 2018, p. 209-217