Curtailing BEPS through enforcing corporate transparency : the challenges of implementing country-by-country reporting in developing countries and the case for making public country-by-country reporting mandatory
Annet Wanyana Oguttu
| Year of publication: |
2020
|
|---|---|
| Authors: | Oguttu, Annet Wanyana |
| Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 12.2020, 1, p. 167-213
|
| Subject: | Internationale Unternehmensbesteuerung | International corporate taxation | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Steuererhebungsverfahren | Taxation procedure | Transparenz | Transparency | Entwicklungsländer | Developing countries |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012617887