The New European Public Country-by-Country-Reporting Requirement
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Authors
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.
| Original language | English |
|---|---|
| Journal | European Taxation |
| Volume | 62 |
| Issue number | 4 |
| Pages (from-to) | 168-172 |
| Number of pages | 5 |
| ISSN | 0014-3138 |
| DOIs | |
| Publication status | Published - 04.2022 |
Bibliographical note
Publisher Copyright:
© 2022, International Bureau of Fiscal Documentation (IBFD). All rights reserved.
- Economics, Econometrics and Finance (miscellaneous)
- Law
ASJC Scopus Subject Areas
- Management studies
- Law