The EU public country-by-country reporting directive: legislative and policy comments
Reviews the duties imposed on certain multinational companies by Directive 2021/2101 to report annual income tax information on a country by country basis. Discusses the main reporting rules, their interaction with other reporting obligations, and policy issues including the administrative burden.
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| Format: | Journal article |
| Language: | English |
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Sweet and Maxwell
2024
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| Summary: | Reviews the duties imposed on certain multinational companies by Directive 2021/2101 to report annual income tax information on a country by country basis. Discusses the main reporting rules, their interaction with other reporting obligations, and policy issues including the administrative burden. |
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