The New European Public Country-by-Country-Reporting Requirement

Patrick Velte

The New European Public Country-by-Country-Reporting Requirement

Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet

Standard

The New European Public Country-by-Country-Reporting Requirement. / Velte, Patrick.
in: European Taxation, Jahrgang 62, Nr. 4, 04.2022, S. 168-172.

Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet

Bibtex

@article{c7929e9fdc034652835ccdf7e3f4ba32,

title = "The New European Public Country-by-Country-Reporting Requirement",

abstract = "After five years of controversial discussions, mandatory public country-by-country (CbC) reporting has been implemented at the EU level. In line with prior regulations on tax-related CbC reporting and public CbC reporting by specific industries (Regulation on prudential requirements for credit institutions and investment firms (575/2013) 1 for institutions and firms in the commodities sector), cross-industry public CbC reporting will be mandatory for multinational group companies with consolidated group net sales of more than EUR 750 million. The present note provides an overview of, and critically evaluates, the European regulations on CbC reporting.",

keywords = "Management studies, Law",

author = "Patrick Velte",

year = "2022",

month = apr,

language = "English",

volume = "62",

pages = "168--172",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "4",

}

RIS

TY - JOUR

T1 - The New European Public Country-by-Country-Reporting Requirement

AU - Velte, Patrick

PY - 2022/4

Y1 - 2022/4

N2 - After five years of controversial discussions, mandatory public country-by-country (CbC) reporting has been implemented at the EU level. In line with prior regulations on tax-related CbC reporting and public CbC reporting by specific industries (Regulation on prudential requirements for credit institutions and investment firms (575/2013) 1 for institutions and firms in the commodities sector), cross-industry public CbC reporting will be mandatory for multinational group companies with consolidated group net sales of more than EUR 750 million. The present note provides an overview of, and critically evaluates, the European regulations on CbC reporting.

AB - After five years of controversial discussions, mandatory public country-by-country (CbC) reporting has been implemented at the EU level. In line with prior regulations on tax-related CbC reporting and public CbC reporting by specific industries (Regulation on prudential requirements for credit institutions and investment firms (575/2013) 1 for institutions and firms in the commodities sector), cross-industry public CbC reporting will be mandatory for multinational group companies with consolidated group net sales of more than EUR 750 million. The present note provides an overview of, and critically evaluates, the European regulations on CbC reporting.

KW - Management studies

KW - Law

UR - https://www.ibfd.org/shop/journal/european-union-new-european-public-country-country-reporting-requirement

UR - http://www.scopus.com/inward/record.url?scp=85148622323&partnerID=8YFLogxK

M3 - Journal articles

VL - 62

SP - 168

EP - 172

JO - European Taxation

JF - European Taxation

SN - 0014-3138

IS - 4

ER -

In der gleichen Zeitschrift

Tax-related sustainability reporting: Theoretical and normative implications from a European perspective

Muench, M. & Velte, P., 01.2025, in: European Taxation. 65, 1, S. 3-14 12 S.

Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet

Weitere Publikationen dieser Person(en)

Audit quality and materiality disclosure quality in integrated reporting. The moderating effect of carbon assurance quality.

Velte, P., 14.02.2025, (Elektronische Veröffentlichung vor Drucklegung) in: Corporate Social Responsibility and Environmental Management. 17 S.

Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet

Bedeutungszunahme von internen Kontroll- und Risikomanagementsystemen. Normative Bestandsaufnahme und kritische Würdigung zu den Implementierungs-, Überwachungs-, Prüfungs- und Berichterstattungspflichten.

Velte, P., 2025, (Angenommen/Im Druck) in: Zeitschrift für Corporate Governance (ZCG).

Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet

Corporate social responsibility (CSR) decoupling and tax avoidance. Symbolic use of sustainable boards in the European Union?

Velte, P., 16.03.2025, (Elektronische Veröffentlichung vor Drucklegung) in: Corporate Social Responsibility and Environmental Management. 15 S.

Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet

Der Vorschlag der EU-Kommission für ein EU-Omnibus-Paket zur Änderung der CSRD, CSDDD und Taxonomie-Verordnung

Velte, P., Wulf, I., Weber, S. C. & Fischer, A., 2025, (Angenommen/Im Druck) in: Der Betrieb.

Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Transfer

Determinants of the selection of sustainability assurance providers and consequences for firm value. A review of empirical research

Velte, P., 2025, (Angenommen/Im Druck) in: Meditari Accountancy Research.

Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet