000			01442nab a2200277 c 4500
999			_c144729 _d144729
003			ES-MaIEF
005			20210929175652.0
007			ta
008			210929t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_929733 _aSchnitger, Arne
245			_aTax and transparency _beporting in accordance with the Global Reporting Initiative _c Arne Schnitger, Florian Holle & Madeleine Kockrow
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aThe article considers the latest addition to the Global Reporting Initiative Standards (GRI 207: Tax 2019) for sustainability reporting. The first part of this article deals with the basics of sustainability reporting using the GRI framework, its application, and the incentives for companies to extend it to tax aspects. In the second part, the individual regulatory areas of the standard GRI 207: Tax 2019 published on 5 December 2019 are analysed in detail.
650		4	_948593 _aTRANSPARENCIA FISCAL
650		4	_967013 _aINFORMES PAÍS POR PAÍS
650		4	_941661 _aCUMPLIMIENTO FISCAL
650		4	_941766 _aDECLARACIONES TRIBUTARIAS
650		4	_948644 _aUNION EUROPEA
700	1		_969258 _aHolle, Florian
700	1		_969259 _aKockrow, Madeleine
773	0		_9165664 _oOP 2141/2021/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, Issues 8-9, August/September 2021, p. 702-712
942			_cART