000			01835nab a2200253 c 4500
999			_c146234 _d146234
003			ES-MaIEF
005			20220824120528.0
007			ta
008			220824t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969935 _aLoureiro, Manuel Campos
245		4	_aThe shortcomings of the EU Public Country-by-Country Reporting Directive _c Manuel Campos Loureiro
500			_aResumen.
520			_aThe Directive (EU) 2021/2101 of the European Parliament and of the Council of 24 November 2021 amending Directive 2013/34/ EU as regards the public disclosure of income tax information by certain undertakings and branches, entered into force on 21 December 2021 and must be implemented by all EU Member States on 22 June 2023. It introduces the so-called ‘Public Country-by-Country Reporting’ system in the European Union. With these new transparency rules, the EU seeks to raise greater public scrutiny on the tax planning practices carried out by certain undertakings with activity in the EU. Despite its many achievements, the directive has several shortcomings, namely in what concerns compliance with legal certainty, issues in its implementation and effectiveness for achieving its ratio legis. After mapping these issues, the author puts forward proposals that could be adopted by either the European or domestic legislator (the latter, at the implementation stage).
650		4	_aSOCIEDADES _948454
650		4	_aEMPRESAS _943504
650		4	_aINFORMACION TRIBUTARIA _946896
650		4	_aINFORMES PAÍS POR PAÍS _967013
650		4	_aTRANSPARENCIA FISCAL _948593
650		4	_aDERECHO COMUNITARIO EUROPEO _941975
650		4	_aUNION EUROPEA _948644
773	0		_9167696 _oOP 2141-B/2022/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 31, n. 3, June 2022, p. 115-123
942			_cART