Public Country-by-Country Reporting: The Shareholders’ Case for Mandatory Disclosure
11 Pages Posted: 30 Aug 2018
Date Written: June 25, 2018
This article argues that mandatory disclosure of country-by-country reports is in the best interest of the shareholders of publicly traded multinational enterprises. It urges regulators to act quickly as tax authorities begin exchanging reports.
Keywords: Country-by-Country Reporting, CbCR, Mandatory Disclosure, Tax Transparency, BEPS, Public Shareholders
JEL Classification: K22, K34
Suggested Citation: Suggested Citation