Essays about: "Country-by-Country Reporting"

Found 3 essays containing the words Country-by-Country Reporting.

1. 1. Country-by-Country Reporting: A study on how Swedish MNEs prepare for the new transfer pricing documentation requirement

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Michaela Appelkvist; Olivia Jansson; [2016]
   Keywords : Country-by-Country Reporting; BEPS Action Plan; Transfer Pricing; Management Control Systems; Stakeholder Management;

   Abstract : This paper employs a hybrid methodological approach to study the impact of the steps taken to comply with the new transfer pricing documentation requirement, Country-by-Country (CbC) reporting, on the management control system (MCS) in a Swedish multinational enterprise (MNE). Based on the empirical case study findings and the results from the industry survey, we find that there are inconsistencies between how transfer pricing policies are developed according to the arm's length principle (ALP) and how the outcome from those policies are documented in the common CbC report model template developed by the OECD. READ MORE

3. 2. BEPS Action plan 13 in the light of confidentiality

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Filippa Håkansson; [2016]
   Keywords : BEPS; Action 13; CbC-reporting; OECD; Transfer Pricing; Transfer Pricing Documentation; Transparency; Law and Political Science;

   Abstract : OECD introduced 15 Action plans as part of the BEPS-project in 2014 in their work to combat base erosion and profit shifting (BEPS). Action plan 13 provides for a re-examined transfer pricing documentation and a new Country-by-country-reporting. The CbC-reporting is to be included in a three-tired approach including a master-file and a local-file. READ MORE

4. 3. It's For the Better Sake of Society - Why Don't Swedish MNCs Disclose a CbC Report on Taxes?

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Sara Risshytt; Sanna Lennartsson; [2015]
   Keywords : Voluntary Country-by-Country Tax Reporting; Proprietary Cost Theory; Institutional Theory; Legitimacy Theory; Stakeholder Theory;

   Abstract : Using a multiple case study and theories on voluntary disclosures, this thesis aims to investigate why Swedish multinational corporations (MNCs) listed on Large Cap at Nasdaq OMX Stockholm do not voluntarily disclose a country-by-country (CbC) report on taxes and what the inherent risks in their reasoning are. Based on an abductive research approach, the study firstly finds that the decision to not disclose a CbC report can be explained by proprietary cost theory, institutional theory and partly by legitimacy theory. READ MORE