How to move forward with country-by-country reporting? : a qualitative content analysis of the stakeholders' comments in the OECD 2020 review
Raphael Müller, Miles Schoenrock and Christoph Spengel
Year of publication: |
2022
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Authors: | Müller, Raphael ; Schoenrock, Miles ; Spengel, Christoph |
Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 14.2022, 2, p. 261-284
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Subject: | Internationale Unternehmensbesteuerung | International corporate taxation | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Transparenz | Transparency | Inhaltsanalyse | Content analysis | Welt | World |
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