Could Country-by-Country Reporting Increase Profit Shifting?
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More about this item
Keywords
country-by-country-reporting; profit shifting; anti-tax-avoidance rules;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2024-12-16 (Accounting and Auditing)
- NEP-PBE-2024-12-16 (Public Economics)
- NEP-PUB-2024-12-16 (Public Finance)
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