Transparency in reporting financial data by multinational corporations

Devereux, Michael (2011) Transparency in reporting financial data by multinational corporations. Project Report. Oxford University Centre for Business Taxation.

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Abstract

The suggestion that there should be more transparency in the reporting of financial data by multinational corporations, and more specifically, that their financial data should be
reported country by country, has been debated now for a number of years. The European Commission has conducted a public consultation on financial reporting on a country-bycountry basis by multinational companies. The OECD Informal Task Force on Tax and Development decided to take up the challenge of channelling this debate in the context
of tax and development. The Oxford University Centre on Business Taxation was invited to lead a group of tax experts and practitioners to analyse the fundamental propositions
which underlie the discussion.

Item Type: Monograph (Project Report)
Keywords: Financial Reporting; taxation; Data; Multinational Corporations
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 18 Mar 2012 19:45
Last Modified: 23 Oct 2015 14:06
URI: http://eureka.sbs.ox.ac.uk/id/eprint/2451

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