Public Country-by-Country Reporting: The Shareholders’ Case for Mandatory Disclosure

11 Pages Posted: 30 Aug 2018

See all articles by Noam Noked

Noam Noked

The Chinese University of Hong Kong (CUHK) - Faculty of Law

Date Written: June 25, 2018

Abstract

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

Noked, Noam, Public Country-by-Country Reporting: The Shareholders’ Case for Mandatory Disclosure (June 25, 2018). Tax Notes International, Vol. 90, No. 14, 2018. Available at SSRN: https://ssrn.com/abstract=3220848

Noam Noked (Contact Author)

The Chinese University of Hong Kong (CUHK) - Faculty of Law ( email )

6/F, Lee Shau Kee Building
Shatin, New Territories
Kowloon, Sha Tin
Hong Kong

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