Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen

During the debate on base erosion and profit shifting of multinational firms the claim for the disclosure of certain tax-related information on a per-country basis, the so called country-by-country reporting, has intensified. While the OECD has already decided on the requirement for large multinational corporations to report country-by-country information to the tax authorities in their countries of residence, the EU initiatives against aggressive tax planning are still in progress. A current draft proposal of the EU parliament demands large European groups of companies to publicly disclose their economic activities, profits and taxes in each country where they operate. Such a disclosure of sensitive information can result in a competitive disadvantage for the companies affected. The study illustrates the current developments as well as potential costs and benefits of a public country-by-country reporting.

Dutt, Verena, Christoph Spengel and Heiko Vay (2017), Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen, Stiftung Familienunternehmen, München