Essays about: "Voluntary Country-by-Country Tax Reporting"
Found 1 essay containing the words Voluntary Country-by-Country Tax Reporting.
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1. 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 finansieringAbstract : 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