It is now more than a decade since I first proposed the idea of country-by country reporting by multinational corporations (Murphy, 2003). In essence the idea is a simple one. All that country-by-country reporting demands is that multinational corporations publish a profit and loss account and limited balance sheet and cash flow information for every jurisdiction in which they trade as part of their annual financial statements. Though the idea is simple, it has been the subject of much debate and not a little controversy since I first outlined it in 200
Tax transparency and exchange of information are at the heart of a global effort to tackle aggressiv...
In this paper, I use confidential UK corporate tax returns dataset from Her Majesty's Revenue and Cu...
This article argues that a higher degree of book-tax conformity can be achieved through improved doc...
In den letzten zehn Jahren haben politische Entscheidungsträger, gemeinnützige Organisationen und di...
This thesis evaluates the recent work of the Organisation for Economic Cooperation and Development a...
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Pro...
Australia has recently introduced what is known as country-by-country (CbC) reporting. CbC reporting...
Australia has recently introduced what is known as country-by-country (CbC) reporting. CbC reporting...
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profi...
Australia has recently introduced what is known as country-by-country (CbC) reporting. CbC reporting...
The three pillar approach to transfer pricing documentation makes multinational enterprises obliged ...
The suggestion that there should be more transparency in the reporting of financial data by multinat...
As part of the Organisation for Economic Co-operation and Development’s Base Erosion and Profit Shif...
The issue of corporate accountability is as old as the corporate form. Regulators have conventionall...
The issue of corporate accountability is as old as the corporate form. Regulators have conventionall...
Tax transparency and exchange of information are at the heart of a global effort to tackle aggressiv...
In this paper, I use confidential UK corporate tax returns dataset from Her Majesty's Revenue and Cu...
This article argues that a higher degree of book-tax conformity can be achieved through improved doc...
In den letzten zehn Jahren haben politische Entscheidungsträger, gemeinnützige Organisationen und di...
This thesis evaluates the recent work of the Organisation for Economic Cooperation and Development a...
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Pro...
Australia has recently introduced what is known as country-by-country (CbC) reporting. CbC reporting...
Australia has recently introduced what is known as country-by-country (CbC) reporting. CbC reporting...
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profi...
Australia has recently introduced what is known as country-by-country (CbC) reporting. CbC reporting...
The three pillar approach to transfer pricing documentation makes multinational enterprises obliged ...
The suggestion that there should be more transparency in the reporting of financial data by multinat...
As part of the Organisation for Economic Co-operation and Development’s Base Erosion and Profit Shif...
The issue of corporate accountability is as old as the corporate form. Regulators have conventionall...
The issue of corporate accountability is as old as the corporate form. Regulators have conventionall...
Tax transparency and exchange of information are at the heart of a global effort to tackle aggressiv...
In this paper, I use confidential UK corporate tax returns dataset from Her Majesty's Revenue and Cu...
This article argues that a higher degree of book-tax conformity can be achieved through improved doc...