{"title":"欧盟公共逐国报告--税务风险评估案例研究","authors":"T. Hoppe","doi":"10.59403/yjx1ft","DOIUrl":null,"url":null,"abstract":"Public country-by-country reporting has finally been implemented in the European Union. Based on a case study approach, this article analyses whether the existing OECD tax risk indicators can also be reasonably applied to the EU Public CbCR to detect potential tax risks.","PeriodicalId":517680,"journal":{"name":"International Transfer Pricing Journal","volume":"63 2","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The EU Public Country-by-Country Reporting – A Case Study on Tax Risk Assessment\",\"authors\":\"T. Hoppe\",\"doi\":\"10.59403/yjx1ft\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Public country-by-country reporting has finally been implemented in the European Union. Based on a case study approach, this article analyses whether the existing OECD tax risk indicators can also be reasonably applied to the EU Public CbCR to detect potential tax risks.\",\"PeriodicalId\":517680,\"journal\":{\"name\":\"International Transfer Pricing Journal\",\"volume\":\"63 2\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-01-25\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Transfer Pricing Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/yjx1ft\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Transfer Pricing Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/yjx1ft","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The EU Public Country-by-Country Reporting – A Case Study on Tax Risk Assessment
Public country-by-country reporting has finally been implemented in the European Union. Based on a case study approach, this article analyses whether the existing OECD tax risk indicators can also be reasonably applied to the EU Public CbCR to detect potential tax risks.