Country-by-country reporting and the international allocation of taxing rights Michelle Hanlon
By: Hanlon, Michelle Lee
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Material type: 
ArticlePublisher: 2018Subject(s): PRINCIPIO DE PLENA COMPETENCIA | IMPUESTOS | TRATADOS INTERNACIONALES | INFORMES PAÍS POR PAÍS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICOOnline resources: Click here to access online
In:
Bulletin for International Taxation v. 72, n. 4/5 (Special issue), 2018, p. 209-217Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | BIT/2018/4/5-4 (Browse shelf) | Available | BIT/2018/4/5-4 |
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.
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