Oecd G20 Base Erosion And Profit Shifting Project Country By Country Reporting Compilation Of 2022 Peer Review Reports Inclusive Framework On Beps Action 13
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OECD/G20 Base Erosion and Profit Shifting Project Country-by-Country Reporting – Compilation of 2022 Peer Review Reports Inclusive Framework on BEPS: Action 13
Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity.
OECD/G20 Base Erosion and Profit Shifting Project Country-by-Country Reporting – Compilation of 2023 Peer Review Reports Inclusive Framework on BEPS: Action 13
Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity.
Geopolitical Risks in Financial Reporting and Transfer Pricing
This book explores the impact of geopolitical changes on financial reporting, transfer pricing, and foreign investment flows. It focuses on how geopolitical instability affects companies in emerging and developing economies, highlighting shifts in international reporting and risk management. The main objectives are to analyze transformations in the internationalization of business, assess the impact of accounting information on investment attraction, and evaluate tax policies. In the context of a changing geopolitical environment and the rise of economic multipolarity, particularly with a focus on BRICS economies, the book addresses the strategic adaptations needed in financial reporting and compliance. Offering an in-depth perspective on the complexity and interconnectedness of today's risks, this book is an essential guide for scholars and financial professionals navigating the global economic landscape.