000			02034nab a2200265 c 4500
999			_c142929 _d142929
003			ES-MaIEF
005			20221006160240.0
007			ta
008			201008t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aOguttu, Annet Wanyana _961635
245			_aCurtailing BEPS through enforcing corporate transparency _bthe challenges of implementing country-by-country reporting in developing countries and the case for making public country-by-country reporting mandatory _c Annet Wanyana Oguttu _hElectrónico
260			_c2020
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aEnsuring corporate transparency is essential in a globalized economy to prevent tax base erosion and profit shifting (BEPS). This article explains several corporate transparency initiatives by international bodies that are currently spearheaded by the OECD. Under Action 13 of its BEPS Project, the OECD recommended that multinational enterprises must comply with a globalized three-tier documentation structure, which includes country-by-country (CbC) reporting. At the domestic level, countries that are part of the OECD Inclusive Framework are expected to implement certain provisions to enable CbC reporting and to undergo a Peer Review of the same by the end of 2020. This article addresses three related matters that relevant to ensure the effectiveness of CbC reporting from a developing country perspective. First, the article recognizes that although the OECD has issued reports and guidelines on CbC reporting, the capacity constraints of developing countries often make it difficult for them to engage constructively with those reports.
650		4	_aSOCIEDADES _948454
650		4	_aEMPRESAS MULTINACIONALES _943600
650		4	_aIMPUESTOS _947460
650		4	_967013 _aINFORMES PAÍS POR PAÍS
650		4	_947936 _aPAISES EN DESARROLLO
773	0		_9163476 _oWTJ/2020/1 _tWorld Tax Journal _w(IEF)62814 _gv. 12, n. 1, 2020
942			_cRE