The European Commission (EC) on October 21, 2024, published an updated implementing regulation providing the common template and electronic reporting formats for the application of the EU public country-by-country (CbC) reporting directive. A public consultation on the draft template and reporting for...
Updates regarding public country-by-country reporting parent registration Share December 12, 2024 The Australian Taxation Office (ATO) updated itsguidanceon the public country-by-country (CbC) reporting regime, in particular regarding public CbC parent registration. ...
public country‐by‐country reportingtax transparencyincome shiftingtax avoidancedéclaration publique pays par paystransparence financièretransfert de revenusévitement fiscalIn this study, we examine the effect of increased tax transparency on the tax planning behavior of European banks. In 2014, the ...
On 28 November 2024, the Australian public country-by-country reporting (PCbCR) regime was passed by all stages of Parliament without amendment. The PCbCR regime now awaits Royal Assent (included in the omnibus Treasury Laws Amendment (Responsible Buy Now Pay Later and Other ...
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...
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Public disclosure of country-by-country tax data is set to create new risks for affected multinationals. Learn more.
Videos The 2nd National Architecture Jamboree (by Archinet) The University of Santo Tomas’ Architecture Network (ARCHINET), a recognized student organization, is hosting the 2nd National Architecture Jamboree in the Philippines in order to connect students and professionals from around the country to...
Multinational corporations and tax havens: evidence from country-by-country reporting Article 03 January 2021 Country-by-Country Reporting: A Step Towards Unitary Taxation? Article Open access 01 May 2021 Effective tax rates of MNEs and the global distribution of low-taxed profit Article Open...
In Public Site Manager, review charts containing aggregate values (Visitors by Country/Region, Visitors by Device charts).