1. Non-Refereed Journal // 2019

    Das Country-by-Country-Reporting der OECD

    The OECD's Country-by-Country Reporting (CbCR), which requires large multinational companies to submit a country-by-country report to the tax authorities, was already the subject of controversial debate before…

  2. Non-Refereed Journal // 2019

    Das Country-by-Country-Reporting der OECD

    The OECD's Country-by-Country Reporting (CbCR), which requires large multinationals to submit a country-by-country report to the tax authorities, was already the subject of controversial debate before the first…