Country-by-Country Reporting and the International Allocation of Taxing Rights: Comments to Michelle Hanlon
Journal
International; OECD
Bulletin for International Taxation 2018 (Volume 72), No. 4/5
In this article, the author comments on Michelle Hanlon's article on the OECD’s country-by-country reporting requirements and the disconnect between country-by-country reporting data and current tax policy with regard to the arm’s length principle.