BEPS 13: CBCR – Country-by-Country Reporting
In order to eradicate the unfair competition in the form of tax avoidance and profit shifting, the OECD and the EU advise undertaking effective measures, which have been gathered in a complex of 15 actions that should be introduced by member states to their law orders. Promoting the automatic inform...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Maria Curie-Skłodowska University
2018-06-01
|
| Series: | Studia Iuridica Lublinensia |
| Subjects: | |
| Online Access: | https://journals.umcs.pl/sil/article/view/6630 |