BEPS Policy Failure—The Case of EU Country-By-Country Reporting
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DOI: 10.1515/ntaxj-2019-0005
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References listed on IDEAS
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Cited by:
- Konovalova, Mayya & Tuck, Penelope & Ormeño Pérez, Rodrigo, 2023. "In search of the owner: Regulating through transparency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
- Hackett, Franki & Janský, Petr, 2023. "Incremental improvement: Evaluating the emancipatory impact of public country-by-country reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
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Keywords
Tax gaps; Tax avoidance; Accounting; Policy-making; Country-by-country reporting; CRD IV;All these keywords.
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