Implementation of Country-By-Country Reporting to Tackle BEPS: Assessment of the Potential Benefits

Journal
Wahyuni, A.T.; Anggoro, A.W.; Sirait, D.
Indonesia
Asia-Pacific Tax Bulletin 2019 (Volume 25), No. 4
Format/Price
JournalUSD 45

To deal with base erosion and profit shifting, there should be a robust implementation of the BEPS Action Plans. This article highlights the potential benefits when developing countries adopt Country-by-Country Reporting. The authors argue that despite the problems associated with implementing CbCR, it could be an effective tool to increase tax revenue in Indonesia.