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Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen

Author

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  • Dutt, Verena
  • Spengel, Christoph
  • Vay, Heiko

Abstract

Im Zuge der Debatte um Gewinnverlagerung multinationaler Unternehmen hat sich die Forderung nach einer länderbezogenen Offenlegung von betriebswirtschaftlichen und steuerlichen Daten, das sogenannte Country-by-Country Reporting (CbCR), intensiviert. Während sich die OECD bereits auf eine verbindliche Berichterstattung großer multinationaler Unternehmen an die Finanzverwaltungen in ihren jeweiligen Ansässigkeitsstaaten verständigen konnte, steht der Vorschlag der EU-Kommission und des EU-Parlaments für eine öffentliche CbCR-Pflicht durch sämtliche große multinationale Unternehmen nach wie vor zur Diskussion. Eine solche Veröffentlichung sensibler Informationen gegenüber der Allgemeinheit kann für betroffene Unternehmen zu Wettbewerbsnachteilen führen. Ziel der Studie ist es, die aktuellen Entwicklungen zum Country-by-Country Reporting darzustellen sowie mögliche Kosten und Nutzen einer öffentlichen länderbezogenen Berichterstattung zu untersuchen. Hierbei werden auch neueste empirische Erkenntnisse im Hinblick auf bereits bestehende CbCR-Regelungen in den Blick genommen.

Suggested Citation

  • Dutt, Verena & Spengel, Christoph & Vay, Heiko, 2021. "Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250010, March.
    • Handle: RePEc:zbw:sfustu:250010
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