Order No. 2048/2022 ("Order 2048") issued by the Ministry of Public Finance, which implemented the provisions of Directive 2021/2101/EU on public Country-by-Country reporting (the Directive) has been amended by Order 1730/2023 ("Order 1730") published in the Official Journal of...
香港| 税务与商务咨询 | 2019 年 11 月 4 日 | 第 103 期 English 香港税务快讯 年末回顾:香港国别报告(Country-by- Country Report)年底申报期限临近 香港的第一个国别报告申报截止日期(即 2019 年 12 月 31 日)即将到 来,纳税人需要留意及时对国别报告申报的义务进行评估,尤其关注次...
Country-by-country reportingFinancial institutionsMarket reactionEvent studyWe employ an event study methodology to investigate the capital market reaction to the surprising political decision to adopt a public country-by-country reporting (CbCR) obligation for EU financial institutions. Our results are ...
Country-by-country reporting is also inevitable, global leaders say: "Government officials from the United States, the U.K., Australia, and Canada, participating in a round table on the OECD's base erosion and profit-shifting project November 30 2014, at the 66th annual conference of the Ca...
The impact and effectiveness of the CBCR Directive will be reviewed by 22 June 2027. This review will examine, in particular: whether it would be appropriate to extend the reporting obligation to smaller undertakings; the impact of allowing data for third-country jurisdictions to be provided on ...
Country-by-Country Reporting: Holding multinational corporations to account wherever they are "Today's announcement marks a milestone in the effort to promote global tax transparency," said Deputy Assistant Secretary for International Tax Affairs ... R Murphy 被引量: 13发表: 2009年 ...
In addition, Hong Kong Entities are required to make a notification containing information relevant for determining the obligation for filing a CbC Return within 3 months after the end of the relevant accounting period of the UPE. For a Reportable Group with more than one Hong Kong Entity, a ...
I feel a moral obligation to use this opportunity to save millions of American children. In case some of you don’t realize how dire the condition is of our children’s health and chronic disease in general, I urge you to view Tucker Carlson’s recent interview with Calley Means and his...
(N = 25,N = 42, respectively). Characteristics of caregiver participants and their care recipients overall and by country are presented in Table2. Caregivers had a mean age of 56 years and were predominantly women (87%). The youngest mean age was reported in Israel (51 years) ...
Hence, while the firm and its leadership had an affirmative obligation to assess the environment regarding sexual harassment and correct any problems uncovered, the lack of record-keeping made it possible for The Service Company to ignore sexually harassing incidents and therefore, perpetrators at all...