Eignung des Country-by-Country Reportings der OECD zur Ei...
»Suitability of the OECD's Country-by-Country Reporting for a High-Level Assessment of Selected BEPS Risks and Derivation of an Approach Regarding the Improvement of the Country-by-Country Reporting« The OECD's Country-by-Country (CbC) Reporting (§ 138a AO) should provide tax administrations a big picture of large multinational enterprises to detect transfer pricing and other Base Erosion and Profit Shifting (BEPS) risks. Fabian Lutz ...
