000			02108nab a2200241 c 4500
999			_c146491 _d146491
003			ES-MaIEF
005			20220930135826.0
007			ta
008			220930t2022 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968410 _aMüller, Raphael
245		0	_aHow to move forward with country-by-country reporting? _helectrónico _ba qualitative content analysis of the stakeholders’ comments in the OECD 2020 review _c Raphael Müller, Miles Schoenrock and Christoph Spengel
500			_aResumen.
520			_aCountry-by-country reporting (CbCR) has become the global standard on corporate tax transparency within only 6 years after the release of the OECD BEPS reports in 2015. Recently, the European Union extended the scope of CbCR towards public disclosure of the reports. Despite the widespread adoption of CbCR, its strengths and limitations are still controversially discussed. This article investigates whether the current OECD approach is fit for purpose and which modifications would improve the consistency and effectiveness of the reports. The analysis builds on a qualitative assessment of stakeholder comments received by the OECD during a public consultation process which was part of the major 2020 review on CbCR. The authors critically review the proposed adjustments as well as current developments and derive recommendations for moving forward. The key recommendation is that the OECD should focus on technical adjustments such as a multi-year approach and harmonized notification requirements. However, major conceptual changes should be streamlined with the outcomes of the negotiations on a global minimum tax to reduce complexity and improve legal certainty for affected firms.
650			_aSOCIEDADES _948454
650			_aEMPRESAS _943504
650		4	_aINFORMES PAÍS POR PAÍS _967013
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
700	1		_970057 _aSchoenrock, Miles
700			_95485 _aSpengel, Christoph
773	0		_9168022 _oWTJ/2022/2 _tWorld Tax Journal _w(IEF)62814 _g v. 14, n. 2, 2022, p. 261-284
942			_cRE