Investigating the impact of country-by-country reporting on effective tax rates : exploratory evidence from listed South African multinational groups
Year of publication: |
2022
|
---|---|
Authors: | Thiart, Cara |
Published in: |
South African journal of accounting research. - Abingdon : Routledge, Taylor & Francis Group, ISSN 2376-3981, ZDB-ID 2822517-X. - Vol. 36.2022, 1, p. 45-56
|
Subject: | Base Erosion and Profit Shifting | Corporate Tax Avoidance | Country-by-Country Reporting (CbC) | Effective Tax Rate | Südafrika | South Africa | EU-Staaten | EU countries | Multinationales Unternehmen | Transnational corporation | EU-Binnenmarkt | Single European market | Steuervermeidung | Tax avoidance | Gewinnverlagerung | Income shifting | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax |
-
The impact of country-by-country reporting on corporate tax avoidance
Hugger, Felix, (2019)
-
Profit shifting of multinational corporations in the European Union: evidence and policy reforms
Janský, Petr, (2021)
-
Fiscal consequences of corporate tax avoidance
Bilicka, Katarzyna, (2022)
- More ...
-
Van Wyk, Ellané, (2017)
-
Thiart, Cara, (2019)
-
Oosthuizen, Marlene, (2020)
- More ...