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Country-by-Country-Reporting und die Substanzfrage: Mitarbeiterverhältnisse als Referenzgröße

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  • Weinert, Stephan
  • Schwarz, Christian

Abstract

Das internationale Steuerrecht steht seit nunmehr längerer Zeit im besonderen Interesse der weltweiten Öffentlichkeit, da es multinationalen Unternehmen immer wieder gelingt, im erheblichen Umfang Steuerzahlungen zu vermeiden. Internationale Initiativen z.B. durch die OECD versuchen durch verschiedene Instrumente, mehr Transparenz über Steuergestaltungsmöglichkeiten zu erreichen. Die vorliegende Studie untersucht, inwieweit das bereits angewendete sogenannte "Country-by-Country-Reporting" dazu in der Lage ist.

Suggested Citation

  • Weinert, Stephan & Schwarz, Christian, 2019. "Country-by-Country-Reporting und die Substanzfrage: Mitarbeiterverhältnisse als Referenzgröße," Working Paper Forschungsförderung 151, Hans-Böckler-Stiftung, Düsseldorf.
    • Handle: RePEc:zbw:hbsfof:151
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    References listed on IDEAS

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    Keywords

    Country-by-Country Reporting; BEPS; Unternehmenssteuer; Steuerrecht;
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