| 000 | 02263nab a2200301 c 4500 | ||
|---|---|---|---|
| 999 |
_c146591 _d146591 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221018190928.0 | ||
| 007 | ta | ||
| 008 | 221018t2022 ne ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aNetjes, Willemien _970109 |
|
| 245 | 1 | 0 |
_aTax transparency is here to stay _ban analysis of the public CbCR Directive _c Willemien Netjes & Dominik Freyer |
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aOn 21 December 2021, the ‘Public CbCR Directive’ entered into force. According to this new directive, companies within its scope will have to publish a public country-by-country report including income tax information for each European Union Member State where the company has a presence. Whereas most companies in scope already prepared such a report, until now this was shared only with tax authorities for the purpose of enabling a high-level tax risk assessment. On the contrary, the new directive requires companies to publish the tax information on their website in order to be shared with investors, civil society and the general public. Ahead of this directive however, it can be witnessed that an increasing number of companies is already publishing tax information on a voluntary basis, despite the fact that publishing such information can lead to greater scrutiny and can potentially harm a company´s reputation. This contribution is a formal discourse of how the Public CbCR Directive initiative is a logical consequence of years of corporate tax transparency discussions and how it fits into broader global environmental, social, and governance (ESG) trends. | ||
| 650 | 4 |
_aEMPRESAS _943504 |
|
| 650 | 4 |
_aINFORMES PAÍS POR PAÍS _967013 |
|
| 650 | 4 |
_aLEGISLACION COMUNITARIA _942805 |
|
| 650 | 4 |
_aIMPUESTO SOBRE LAS RENTAS DEL CAPITAL _948597 |
|
| 650 | 4 |
_aINFORMACION TRIBUTARIA _946896 |
|
| 650 | 4 |
_aTRANSPARENCIA FISCAL _948593 |
|
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 700 | 1 |
_aFreyer, Dominik _970110 |
|
| 773 | 0 |
_9168127 _oOP 2141/2022/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 50, n. 8-9, August-September 2022, p. 612-618 |
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| 942 | _cART | ||