Download This PaperCountry-by-Country Reporting and the International Allocation of Taxing Rights
International Bureau of Fiscal Documentation (IBFD), Forthcoming
27 Pages Posted: 12 Feb 2018 Last revised: 16 Feb 2018
Date Written: February 5, 2018
Abstract
In this paper, I discuss the OECD/BEPS country-by-country reporting requirements and the disconnect between country-by-country reporting data and current tax policy of the arm’s length principle of transfer pricing. I also discuss potential benefits of country-by-country data as well as potential costs, such as increased compliance costs, future controversy costs, and possible misinterpretations of the data. I end by considering what implications country-by-country reporting might have for the international allocation of taxing rights.
Keywords: Tax, Tax Policy, Tax Reporting, International Tax, Country-by-Country
Suggested Citation: Suggested Citation
Michelle Hanlon (Contact Author)
Massachusetts Institute of Technology (MIT) - Sloan School of Management ( email )
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