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Country-by-country Reporting

Murphy, R. (2016). Country-by-country Reporting. In: Pogge, T. and Mehta, K. (Eds.), Global Tax Fairness. (pp. 96-112). Oxford University Press. ISBN 9780198725343

Abstract

It is now more than a decade since I first proposed the idea of country-by country reporting by multinational corporations (Murphy, 2003). In essence the idea is a simple one. All that country-by-country reporting demands is that multinational corporations publish a profit and loss account and limited balance sheet and cash flow information for every jurisdiction in which they trade as part of their annual financial statements. Though the idea is simple, it has been the subject of much debate and not a little controversy since I first outlined it in 2003

Publication Type: Book Section
Publisher Keywords: country by country taxation, multinational corporations accounts, financial statements jurisdiction
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
J Political Science > JX International law
Departments: School of Arts & Social Sciences > International Politics
URI: http://openaccess.city.ac.uk/id/eprint/16548
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