Construct · 1 fields · 1 citations

country-by-country reporting: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
country-by-countryreporting1 CONSTRUCTCountry-by-countryJOSHI · TAXATION

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Taxation

multinationals' confidential reporting to tax authorities of income, taxes and activity in each country where they operate.

In taxation, country-by-country reporting refers to multinationals' confidential reporting to tax authorities of income, taxes and activity in each country where they operate. This meaning comes from Joshi (2020) in Journal of Accounting Research.[1]

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References

  1. Joshi, P. (2020). Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13. Journal of Accounting Research, 58(2), 333-381. https://doi.org/10.1111/1475-679x.12304

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