TY - JOUR

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

AU - Velte, Patrick

N1 - Publisher Copyright: © 2022, International Bureau of Fiscal Documentation (IBFD). All rights reserved.

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 -