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Country-by-country reporting and the international allocation of taxing rights Michelle Hanlon

By: Hanlon, Michelle Lee .

Material type: Article

ArticlePublisher: 2018Subject(s): PRINCIPIO DE PLENA COMPETENCIA

| IMPUESTOS

| TRATADOS INTERNACIONALES

| INFORMES PAÍS POR PAÍS

| ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO

Online 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.

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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

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Previous	BIT/2018/4/5-18 Offshore transfers	BIT/2018/4/5-2 Value creation : a standard in search of a process	BIT/2018/4/5-3 "Taxation where value is created" and the OECD/G20 base erosion and profit shifting initiative	BIT/2018/4/5-4 Country-by-country reporting and the international allocation of taxing rights	BIT/2018/4/5-5 Country-by-country reporting and the international allocation of taxing rights	BIT/2018/4/5-6 Competition, coordination and avoidance in international taxation	BIT/2018/4/5-7 The OECD inclusive framework	Next

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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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Biblioteca del Instituto de Estudios Fiscales

Country-by-country reporting and the international allocation of taxing rights Michelle Hanlon

By: Hanlon, Michelle Lee.

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By: Hanlon, Michelle Lee .