The long way to tax transparency: lessons from the early publishers of country-by-country reports
(2024)
Journal Article
Godar, S., Aliprandi, G., Faccio, T., Janský, P., & Toledo Ruiz, K. (2024). The long way to tax transparency: lessons from the early publishers of country-by-country reports. International Tax and Public Finance, 31(2), 593-634. https://doi.org/10.1007/s10797-023-09818-5
In this paper, we analyse a sample of voluntarily published country-by-country reports (CbCRs) of 35 multinational enterprises (MNEs). We assess the value added and the limitations of qualitative and quantitative information provided in the reports b... Read More about The long way to tax transparency: lessons from the early publishers of country-by-country reports.