Suchergebnisse für: `country-by-country-reporting` (3 gefunden)

1. 29. September 2021

   Public country-by-country reporting: EU Council paves the wa ...

   The Council of the European Union adopted its position at first reading on the proposed directive on the disclosure of income tax information by certain undertakings and branches, commonly referred to as the public country-by-country reporting (CBCR) directive, paving the way for its final adoption. The adoption of the Council’s position follows a provisional agreement reached with the European Parliament in June.

   Kategorien: From Europe

   Schlagwörter: country-by-country-reporting, European C ...
2. 04. März 2021

   Council approves greater corporate transparency for big mult ...

   The EU is taking measures to enhance corporate transparency of big multinational companies. Member states’ ambassadors mandated the Portuguese presidency to engage in negotiations with the European Parliament for the swift adoption of the proposed directive on the disclosure of income tax information by certain undertakings and branches, commonly referred to as the public country-by-country reporting (CBCR) directive.

   Kategorien: From Europe

   Schlagwörter: corporate transparency, country-by-count ...
3. 13. Juli 2017

   Country-by-Country Reports: German Ministry of Finance relea ...

   On 20 December 2016 legislation was passed introducing measures to combat base erosion and profit shifting. A part of this legislation - introduced in the new Section 138a of the General Tax Code - imposed an obligation on multinational enterprises to report annually for each tax jurisdiction in which they do business, so-called Country-by-Country (CbC) reports.

   Kategorien: Official Pronouncements

   Schlagwörter: BEPS, transfer pricing, International Ta ...