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International - Country-by-Country Reporting and the International Allocation of Taxing Rights: Comments to Michelle Hanlon

Country:
International,OECD
Author:
C. Spengel
Issue:
Bulletin for International Taxation, 2018 (Volume 72), No 4/5
Published:
22 March 2018
In this article, the author comments on Michelle Hanlon's article on the OECD’s country-by-country reporting requirements and the disconnect between country-by-country reporting data and current tax policy with regard to the arm’s length principle.
 
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