Journal article

The EU public country-by-country reporting directive: legislative and policy comments

Abstract:: Reviews the duties imposed on certain multinational companies by Directive 2021/2101 to report annual income tax information on a country by country basis. Discusses the main reporting rules, their interaction with other reporting obligations, and policy issues including the administrative burden.

Publication status:: Published

Peer review status:: Peer reviewed

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APA Style

Traut, N. (2024). The EU public country-by-country reporting directive: legislative and policy comments. British Tax Review, 2024(3), 359–370.

MLA Style

Traut, N. “The EU Public Country-by-Country Reporting Directive: Legislative and Policy Comments.” British Tax Review, vol. 2024, no. 3, Sweet and Maxwell, 2024, pp. 359–70.

Chicago Style

Traut, N. 2024. “The EU Public Country-by-Country Reporting Directive: Legislative and Policy Comments.” British Tax Review 2024 (3): 359–70.
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Files:: Traut_2024_The_EU_public.pdf

(Preview, Accepted manuscript, pdf, 366.1KB, Terms of use)

Authors

+ Traut, N More by this author

Institution:: University of Oxford
Division:: SSD
Department:: Saïd Business School
Role:: Author
ORCID:: 0009-0008-1662-6493

Publisher:: Sweet and Maxwell
Journal:: British Tax Review More from this journal
Volume:: 2024
Issue:: 3
Pages:: 359-370
Publication date:: 2024-07-15
Acceptance date:: 2024-04-23
EISSN:: 0007-1870
ISSN:: 0007-1870

Language:: English
Keywords:: multinational companies

transparency

corporation tax

country by country reporting

EU law
Pubs id:: 2015638
Local pid:: pubs:2015638
Deposit date:: 2024-07-15

Terms of use

Copyright holder:: Thomson Reuters
Copyright date:: 2024
Rights statement:: © 2024 Thomson Reuters.
Notes:: This is the accepted manuscript version of the article. The definitive published version is available online on Westlaw UK.

Licence:: Terms and Conditions of Use for Oxford University Research Archive

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