The New European Public Country-by-Country-Reporting Requirement
Research output: Journal contributions › Journal articles › Research › peer-review
Standard
The New European Public Country-by-Country-Reporting Requirement. / Velte, Patrick.
In: European Taxation, Vol. 62, No. 4, 04.2022, p. 168-172.Research output: Journal contributions › Journal articles › Research › peer-review
Harvard
APA
Vancouver
Bibtex
}
RIS
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 -