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BEPS Policy Failure—The Case of EU Country-By-Country Reporting1 Cover

BEPS Policy Failure—The Case of EU Country-By-Country Reporting1

Nordic Tax Journal
Volume 2019 (2019): Issue 1 (January 2019)
By: Richard Murphy,  Petr Janský and  Atul Shah  
Open Access
|Mar 2020
DOI: https://doi.org/10.1515/ntaxj-2019-0005 | Journal eISSN: 2246-1809
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Language: English
Page range: 63 - 86
Submitted on: May 31, 2019
Accepted on: Oct 22, 2019
Published on: Mar 25, 2020
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Tax gaps,
Tax avoidance,
Accounting,
Policy-making,
Country-by-country reporting,
CRD IV
Related subjects:
Business and economics,
Business management,
Business law,
Political economics,
Public finance and fiscal theory,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 2020 Richard Murphy, Petr Janský, Atul Shah, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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