Am 01.12.2021 wurde die vom EU-Parlament am 11.11.2021 beschlossene Ergänzung der EU-Bilanzrichtlinie um ein öffentliches Country-by-Country-Reporting im EU-Amtsblatt veröffentlicht. Damit steht nun der Zeitplan für die Umsetzung durch die Mitg
Country-by-Country ReportingCbCRMandatory DisclosureTax TransparencyBEPSPublic ShareholdersThis article argues that mandatory disclosure of country-by-country reports is in the best interest of the shareholders of publicly traded multinational enterpr
The Parliament has passed legislation to implement the Australian public country-by-country reporting regime. The reporting regime will require large multinational enterprises with Australian-sourced income of AU$10m or more to publish specified information on a country-by-country basis...
The Public Country-by-Country Reporting Directive: who, what, and how Initially, Directive 2013/34 mandated country-by-country reporting (CbCR) disclosure only for large companies active in the extractive industries or the logging of primary forests....
On 1 December 2021, the EU published the recently approved Directive on public country-by-country reporting,Directive (EU) 2021/2101Opens in new window(the “CBCRDirective”). The CBCR Directive requires multinational entities and standalone entities with a consolidated revenue over EUR 750 million...
US economist calls for public country-by-country reporting in Senate hearing Dr Kimberly Clausing argued that it forces companies to be transparent and may lead to 'useful changes'
Automatic exchange of information, Beneficial ownership registration and public Country-by-country reporting AML/CFT: Anti-money laundering and countering the financing of terrorism BEPS: Base Erosion and Profit Shifting DNFBPs: Designated non-financial businesses and professions ...
As an example of the former, our public enforcement variables do not predict country-by-country results of variables associated with highly dispersed ownership of public firms. As examples of the latter, our measures of public enforcement are more highly correlated with a country's stock market ...
5. Tax resident enterprises that fall into any of the following categories shall file the Country-by-Country Report at the time of submitting their “Annual Related Party Transactions Reporting Forms”: (i) The resident enterprise is the ultimate holding company of a multinational enterprise’s (...
Public health emergencies have challenged the public health emergency management systems (PHEMSs) of many countries critically and frequently since this century. As the world’s most populated country and the second biggest economy in the world, China us