European Union - Tax Transparency – How To Make It Work?
- European Union,International
- R. Reibel
- European Taxation, 2015 (Volume 55), No 5
- 21 April 2015
The author reports on the 7th CFE Professional Affairs Conference held on 5 December 2014 in Paris, wherein three aspects of tax transparency were discussed: corporate country-by-country reporting (CBCR), mandatory disclosure of tax avoidance schemes and “cooperative compliance” in respect of the relationship between taxpayers and their advisers and the tax administration.