Public Country-by-Country Reporting: The Shareholders’ Case for Mandatory Disclosure
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AbstractIn this article, the author argues that mandatory disclosure of Country-by-Country Reports is in the best interest of the shareholders of publicly traded multinational enterprises and urges regulators to act quickly as tax authorities begin exchanging reports.
All Author(s) ListNoam Noked
Journal nameTax Notes International
Year2018
Month6
Day25
Volume Number90
Issue Number14
PublisherTax Analysts
Pages1501 - 1511
ISSN1048-3306
LanguagesEnglish-United States

Last updated on 2018-17-07 at 09:56