Country-by-Country Reporting Goes Public – Cui Bono?

Martin Lagarden · Ulrich K. Schreiber · Dirk Simons · Caren Sureth-Sloane

14 citations0/0 files storedInternational Transfer Pricing Journal

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Taxation and Legal Issues Taxation and Compliance Studies Corporate Taxation and Avoidance

Abstract

After the introduction of CbCR – pursuant to the BEPS Project (Action 13) in 2015 –, which was established to reduce the information asymmetry between MNEs and tax authorities of the countries they operate in, now public CbCR – as suggested by the EU Commission in 2016 – is discussed as a next step. Here, the objective is to overcome information asymmetries between MNEs and the general public of the countries they operate in. Starting from the assumption that regulators care about the legitimacy of tax laws, this article evaluates pros and cons of public CbCR. The authors find that from the perspective of information asymmetries, public CbCR increases tax transparency only marginally at best. Accordingly, it is concluded that democracies that are based on the rule of law seem to rely on pillories in terms of public CbCR to enforce fair tax payments.

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References

2003Why Pay More? Tax Avoidance through Transfer Pricing in the OECD 2012The impact of thin-capitalization rules on the capital structure of multinational firms 2019Real Effects of Private Country-by-Country Disclosure 2014Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures 1996The economics of information: An exposition 2016The power of financial transparency: An event study of country-by-country reporting standards 2018Aggressive Tax Avoidance by Managers of Multinational Companies as a Violation of Their Moral Duty to Obey the Law: A Kantian Rationale 2019Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions

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