CbCR
1 articles available
Vikram Chand (Tax Policy Center of the University of Lausanne, Switzerland), Serena Picariello (Assistant Manager at Deloitte Luxembourg)
June 1, 2021
The vexed question of whether country-by-country reports (CBCR) on multinational companies’ tax affairs should be made public[1] has been a recurrent topic in the tax debates for years. In Europe…