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Das Country-by-Country Reporting und seine innerstaatliche Umsetzung

Das Country-by-Country Reporting und seine innerstaatliche Umsetzung

Christian Heider

84,22 €
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Editorial:
Springer Nature B.V.
Año de edición:
2020
Materia
Finanzas
ISBN:
9783658319854
84,22 €
IVA incluido
Disponible

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  • Librería Samer Atenea
  • Librería Aciertas (Toledo)
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  • Librería Kolima (Madrid)
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Sobre IBD

Das vorliegende Werk stellt eine ganzheitliche, wissenschaftliche Analyse des Country-by-Country Reporting (CbCR) und seiner innerstaatlichen Umsetzung dar. Dabei werden Zweifelsfragen, die Regelungen zum automatischen Informationsaustausch sowie die ökonomischen (Fehl)Interpretationsmöglichkeiten analysiert. Sich ergebende Divergenzen der innerstaatlichen Regelung zu den OECD-Umsetzungsvorschlägen und den Vorgaben der angepassten EU-Amtshilferichtlinie werden aufgezeigt. Diesbezügliche Zweifelsfragen werden umfassend aufbereitet, um hieraus konkrete Handlungsempfehlungen für berichtspflichtige Unternehmen abzuleiten.

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