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.
| Main Author: | |
|---|---|
| Format: | Journal article |
| Language: | English |
| Published: |
Sweet and Maxwell
2024
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| _version_ | 1811140054907617280 |
|---|---|
| author | Traut, N |
| author_facet | Traut, N |
| author_sort | Traut, N |
| collection | OXFORD |
| description | 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. |
| first_indexed | 2024-09-25T04:15:53Z |
| format | Journal article |
| id | oxford-uuid:a9c46d72-1060-4e8e-8718-332cf2c43ff0 |
| institution | University of Oxford |
| language | English |
| last_indexed | 2024-09-25T04:15:53Z |
| publishDate | 2024 |
| publisher | Sweet and Maxwell |
| record_format | dspace |
| spelling | oxford-uuid:a9c46d72-1060-4e8e-8718-332cf2c43ff02024-07-16T13:25:06ZThe EU public country-by-country reporting directive: legislative and policy commentsJournal articlehttp://purl.org/coar/resource_type/c_dcae04bcuuid:a9c46d72-1060-4e8e-8718-332cf2c43ff0EnglishSymplectic ElementsSweet and Maxwell2024Traut, NReviews 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. |
| spellingShingle | Traut, N The EU public country-by-country reporting directive: legislative and policy comments |
| title | The EU public country-by-country reporting directive: legislative and policy comments |
| title_full | The EU public country-by-country reporting directive: legislative and policy comments |
| title_fullStr | The EU public country-by-country reporting directive: legislative and policy comments |
| title_full_unstemmed | The EU public country-by-country reporting directive: legislative and policy comments |
| title_short | The EU public country-by-country reporting directive: legislative and policy comments |
| title_sort | eu public country by country reporting directive legislative and policy comments |
| work_keys_str_mv | AT trautn theeupubliccountrybycountryreportingdirectivelegislativeandpolicycomments AT trautn eupubliccountrybycountryreportingdirectivelegislativeandpolicycomments |