Carl MacArthur

Western University - Faculty of Law

1151 Richmond Street

London, Ontario N6A3K7

United Kingdom

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Country-by-Country Reporting and Commercial Confidentiality

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 63, No. 3, 2015
Number of pages: 34 Posted: 19 Nov 2015 Last Revised: 20 Nov 2015
Arthur J. Cockfield and Carl MacArthur
Queen's University - Faculty of Law and Western University - Faculty of Law
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Citation 1

Abstract:

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Foreign reporting, tax avoidance, privacy, base erosion and profit shifting, Organization for Economic Co-operation and Development, information exchange