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International - Country-by-Country Reporting and the International Allocation of Taxing Rights

Country:
International,OECD
Author:
M. Hanlon
Issue:
Bulletin for International Taxation, 2018 (Volume 72), No 4/5
Published:
22 March 2018
In this article, the author examines the OECD/BEPS country-by-country reporting (CbCR) requirements and the disconnect between CbCR data and the arm’s length principle, discusses the potential benefits and costs of country-by-country data, and concludes by considering the possible implications of CbCR for the international allocation of taxing rights.
 
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