BEPS Policy Failure—The Case of EU Country-By-Country Reporting1
The tax gap between taxes that are “actually” paid and taxes that “ought” to have been paid by multinational corporate entities has become an area of huge public policy concern in the recent decades. This study reviews the impact of new legislation to reveal the tax gap created by the EU banks and f...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2020-03-01
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| Series: | Nordic Tax Journal |
| Subjects: | |
| Online Access: | https://doi.org/10.1515/ntaxj-2019-0005 |