Transparency on tax avoidance by the (integrated) EU Corporate Sustainability and Country-by-Country-Report

Project: Dissertation project

Project participants

Description

In recent years, a series of data leaks and media reports on low tax rates of internationally active companies have created the impression that aggressive tax avoidance is a widespread corporate practice and causes significant harm to the public. In this context, taxes are increasingly coming into focus, not only from a public perspective, but also from a research and regulatory perspective, as a tool to achieve various economic and corporate sustainability goals.

In response, OECD countries have launched the Base Erosion and Profit Shifting (BEPS) initiative and have identified numerous tax avoidance practices to be eliminated in the future in order to achieve more sustainable economic activity. Furthermore, transparency with regard to the tax policy of companies is to be increased and thus the social pressure for sustainable tax policy is to be raised.

In the context of public reporting, in addition to the obligatory sustainability report of companies, there is also reporting within the framework of voluntary sustainability reporting, for example according to GRI 207 Tax, and within the framework of country-by-country reporting, which has so far only been available to the tax authorities, but which the EU Commission has proposed should also be publicly accessible from the year 2025.

The research project examines this triad of reporting in the context of tax avoidance or tax policy of companies and aims to elaborate concrete recommendations for action for research, practice, legislators and standard setters by examining in particular the quality of reporting and the qualitative differences between the various forms of reporting.
StatusActive
Period01.07.2230.06.26

Recently viewed

Activities

  1. Konzeption einer inklusiven naturwissenschaftlichen Lernumgebung im Sinne offenen Forschenden Lernens
  2. Between primary and secondary information: Gilbert Simondon and the question of complexity and control
  3. PRIORITIZATION OF VETERINARY ANTIBIOTICS FOR ENVIRONMENTAL ANALYSIS USING A SIMPLE SCREENING APPROACH
  4. Zur Arbeits‐ und Gesundheitssituation von Schulleitungen aus Niedersachsen Erste Ergebnisse einer Studie.
  5. Later Life Workplace Index (LLWI) – Wie Arbeitgeber dem demografischen Wandel erfolgreich begegnen können
  6. Soundart-Medien-Material. Pädagogische Konsequenzen des Medienwandels für Gestaltung und Instrumentalspiel
  7. Fortbildung für fachfremd Unterrichtende am Landesinstitut für Lehrerbildung und Schulentwicklung - 2017
  8. Fortbildung für fachfremd Unterrichtende am Landesinstitut für Lehrerbildung und Schulentwicklung - 2018
  9. Gesprächsrunde zur Situation der Kinder und Jugendlichen im Kontext von Partnerschaftsgewalt in Südtirol
  10. “The Artist and the Narrator. Theorizing two performative modes of spectatorship of the Installation ‘House’”
  11. Verband für Geographie an deutschsprachigen Hochschulen und Forschungseinrichtungen (Externe Organisation)
  12. Fachgespräch Bundestagsfraktion Bündnis90/Die Grünen zum Thema „Facebooks Libra und andere Kryptowährungen“
  13. Businessplanwettbewerb für innovative Unternehmensgründungen in Nordostniedersachsen (Externe Organisation)
  14. Jahrestagung „Media and Global Divides“, International Association for Media and Communication Research 2008
  15. Leveraging ambiguity: How objects in laboratory experiments and music studio recordings co-generate novelty

Publications

  1. Politisierung von Jugend zwischen persönlicher Entwicklung und gesellschaftlichem Ordnungsanspruch
  2. Towards improved dispatching rules for complex shop floor scenarios - A genetic programming approach
  3. Bildungsmaßnahmen für Ärzte und Pflegepersonal bezüglich Arzneimittelrückstände im Wasserkreislauf
  4. A four-component classification of uncertainties in biological invasions: implications for management
  5. Abflussverhältnisse steuern die Retention von Pestiziden und hydrologischen Tracern in Feuchtflächen
  6. Linking Sustainable Business Models and Supply Chains – Toward an Integrated Value Creation Framework
  7. Thermo-oxidative aging of linear and branched alcohols as stability criterion for their use as e-fuels
  8. Vorrichtung zur berührungslosen Positionsbestimmung von Körperteilen von Lebewesen im Kraftfahrzeug
  9. Assessing Drifting Fish Aggregating Device (dFAD) Abandonment under International Marine Pollution Law
  10. Valuing beaches for beauty and recreation only? Uncovering perception bias through a hashtag analysis
  11. MICSIM: Concept, Developments, and Applications of a PC Microsimulation Model for Research and Teaching
  12. Translating children’s literature: what, for whom, how, and why. A basic map of actors, factors and contexts
  13. Supporting Visual and Verbal Learning Preferences in a Second-Language Multimedia Learning Environment
  14. Archival research on carbon reporting quality. A review of determinants and consequences for firm value
  15. 3DMIN – Challenges and Interventions in Design, Development and Dissemination of New Musical Instruments.
  16. Rezension: Philip Wallmeier, 2021, Rückzug als Widerstand. Dissidente Lebensformen in der globalen Politik
  17. Communicating Uncertainties About the Effects of Medical Interventions Using Different Display Formats
  18. Workshop on impacts of the EU-UK Trade and Cooperation Agreement on fisheries and aquaculture in the EU
  19. Die Steuerberaterprüfung: Verfahrensrecht, Umsatzsteuerrecht, Erbschaftsteuerrecht, Grunderwerbsteuerrecht
  20. UK Unionism and Innovative Activity: Some Cautionary Remarks on the Basis of a Simple Cross-Country Test
  21. Local Scenes, Conditions of Music Making and Neoliberal City Management - A Case Study of Hamburg, Germany
  22. Bewertung und Minderung der Emissionen aus Einrichtungen des Gesundheitswesens in die aquatische Umwelt
  23. Regulierung der Sustainable Board Governance – das fehlende Glied in der Kette des "EU Green Deal"-Projekts?
  24. Artificial intelligence in songwriting and composing - perspectives and challenges in creative practices
  25. Schleiermachers Gottesbeweis? Die De/Re-konstruktion subjektiver Selbstgewißheit und die Erkenntnis Gottes
  26. Lingua musica? Zur Erfassung musiksprachlicher Kompetenzen Jugendlicher in textbasierten Testinstrumenten.
  27. Arbeitszeiten von Ärzten – Tabellenband zu Auswertungen des Mikrozensus 2009 und der FFB-Ärzteumfrage 2002