IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-3-030-14548-4_17.html
   My bibliography  Save this book chapter

Assessing Tax Risk by “Country-by-Country Reporting”

In: The Future of Risk Management, Volume I

Author

Listed:
  • José A. Rozas

    (University of Barcelona)

  • Maria Pia Nastri

    (University Suor Orsola Benincasa)

  • Enza Sonetti

    (University of Barcelona
    University Suor Orsola Benincasa)

Abstract

Aggressive tax planning becomes harder to tackle every day; it influences the proper functioning of the market, which needs to be effective, companies to pay taxes in the locations where they really generate profits. It also complicates tax authorities’ tax risk assessment tasks, resulting in national revenue losses. Despite some differences, OECD BEPS Action 13 and the European Law—Directive (EU) 2016/881—mandated that MNEs with a total consolidated group revenue exceeding €750 million must conduct country-by-country reporting (CbCR) as part of transfer pricing documentation, in order to improve tax transparency and reduce profits shifting. With these considerations in mind, the methodology used in this paper will involve analysing the effective implementation of CbCR duties in Italy and Spain, and the objective will be to highlight critical issues and benefits of CbCR obligation to understand its impact on tax administrations tax risk assessment and tax avoidance reduction.

Suggested Citation

  • José A. Rozas & Maria Pia Nastri & Enza Sonetti, 2019. "Assessing Tax Risk by “Country-by-Country Reporting”," Springer Books, in: Paola De Vincentiis & Francesca Culasso & Stefano A. Cerrato (ed.), The Future of Risk Management, Volume I, chapter 0, pages 397-420, Springer.
    • Handle: RePEc:spr:sprchp:978-3-030-14548-4_17
    DOI: 10.1007/978-3-030-14548-4_17
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Keywords

    K34;

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sprchp:978-3-030-14548-4_17. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.