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Eignung des Country-by-Country Reportings der OECD zur Einschätzung von ausgewählten BEPS-Risiken und Ableitung eines Ansatzes zur Verbesserung des Country-by-Country Reportings

Author

Listed:
  • Fabian Lutz

Abstract

Fabian Lutz absolvierte an der Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU) das Bachelorstudium Wirtschaftswissenschaften (Betriebswirtschaftslehre) und das Masterstudium Finance, Auditing, Controlling, Taxation (FACT) mit Aufenthalten in den USA und Australien. Von August 2017 bis Juli 2019 war er Promotionsstipendiat von TaxFACTs – Forschungsschwerpunkt Steuern der FAU (Rödl & Partner Promotionsstipendium). Im Anschluss daran war er bis März 2020 wissenschaftlicher Mitarbeiter am Lehrstuhl für Betriebswirtschaftslehre, insbesondere Steuerlehre an der FAU. Seine Promotion bei Herrn Professor Dr. Wolfram Scheffler schloss er im November 2019 ab.

Suggested Citation

  • Fabian Lutz, 2020. "Eignung des Country-by-Country Reportings der OECD zur Einschätzung von ausgewählten BEPS-Risiken und Ableitung eines Ansatzes zur Verbesserung des Country-by-Country Reportings," Finanzwissenschaftliche Forschungsarbeiten. N. F., Duncker & Humblot GmbH, Berlin, edition 1, volume 76, number 58014.
    • Handle: RePEc:dah:ffffff:58014
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    More about this item

    Keywords

    Base Erosion and Profit Shifting; BEPS; CbCR; Country-by-Country Reporting;
    All these keywords.

    JEL classification:

    • E00 - Macroeconomics and Monetary Economics - - General - - - General

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