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Country-by-Country Reporting: A Step Towards Unitary Taxation?
Multinational companies are now obliged to deliver an annual report to the tax authorities with information disaggregated by country (country-by-country reporting) in order to show where the assets and workers are allocated, how profits are distributed and to whom taxes are paid. Unfortunately, thes...
| Autores principales: | , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
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Springer Berlin Heidelberg
2021
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| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8176664/ https://www.ncbi.nlm.nih.gov/pubmed/34103762 http://dx.doi.org/10.1007/s10272-021-0974-9 |