Country-by-Country Reports statistics – a new perspective to multinational enterprises Descriptive analysis of national and foreign MNEs with a local presence in Italy
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References listed on IDEAS
- Paolo Acciari & Francesca Tomarelli & Laura Limosani & Laura Benedetti, 2015. "Measurement of base erosion and profit shifting phenomena through the analysis of FDI stocks," Working Papers 3, Department of the Treasury, Ministry of the Economy and of Finance.
- European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
- Matej Bajgar & Giuseppe Berlingieri & Sara Calligaris & Chiara Criscuolo & Jonathan Timmis, 2020. "Coverage and representativeness of Orbis data," OECD Science, Technology and Industry Working Papers 2020/06, OECD Publishing.
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Cited by:
- Barbara Bratta & Vera Santomartino & Paolo Acciari, 2024.
"Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials,"
National Tax Journal, University of Chicago Press, vol. 77(2), pages 349-380.
- Barbara Bratta & Vera Santomartino & Paolo Acciari, 2021. "Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials," Working Papers wp2021-11, Ministry of Economy and Finance, Department of Finance.
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More about this item
Keywords
multinational firms; country-by-country reporting; corporate taxation; BEPS; offshoring; global value chain;All these keywords.
JEL classification:
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- M16 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - International Business Administration
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2021-03-01 (Accounting and Auditing)
- NEP-INT-2021-03-01 (International Trade)
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