Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable To Combat International Profit Shifting?
Non-Refereed Journal // 2014Spengel, Christoph, Maria Theresia Evers and Ina Meier (2014), Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable To Combat International Profit Shifting?, Bulletin for International Taxation Volume 68, No 6/7