Tax design and administration in a Post-BEPS era: Towards public country-by-country reporting?
Sadiq, Kerrie & Krever, Richard Edward (2020) Tax design and administration in a Post-BEPS era: Towards public country-by-country reporting? About Tax Blog, 31 August 2020. [Article]
|
PDF
(64kB)
69432971. |
Free-to-read version at publisher website
Description
The OECD’s Base Erosion and Profit Shifting (BEPS) initiative was in large part a response to the global economic crisis of 2008. In 2020 we are witnessing an even greater economic crisis and in the current global economic circumstances, the OECD’s BEPS program of tax reform appears to be more important than ever. Government fiscal support packages around the world are growing in magnitude and new ones or extensions are announced almost daily. The combination of significant rises in government spending accompanied by equally significant declines in tax revenue will no doubt prompt jurisdictions to scrutinise closely their tax and transfer systems with an eye to longer term fiscal recovery and sustainability.
Published in "About Tax Blog", 31/8/2020
Impact and interest:
Citation counts are sourced monthly from Scopus and Web of Science® citation databases.
These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.
Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.
Full-text downloads:
Full-text downloads displays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.
| ID Code: | 205664 | ||
|---|---|---|---|
| Item Type: | Contribution to Newspaper, Magazine or Website (Article) | ||
| Refereed: | No | ||
| ORCID iD: |
|
||
| Pure ID: | 69432971 | ||
| Divisions: | ?? 1459460 ?? Past > QUT Faculties & Divisions > QUT Business School Current > QUT Faculties and Divisions > Faculty of Business & Law Current > Schools > School of Accountancy |
||
| Copyright Owner: | Consult author(s) regarding copyright matters | ||
| Copyright Statement: | This work is covered by copyright. Unless the document is being made available under a Creative Commons Licence, you must assume that re-use is limited to personal use and that permission from the copyright owner must be obtained for all other uses. If the document is available under a Creative Commons License (or other specified license) then refer to the Licence for details of permitted re-use. It is a condition of access that users recognise and abide by the legal requirements associated with these rights. If you believe that this work infringes copyright please provide details by email to [email protected] | ||
| Deposited On: | 22 Oct 2020 02:00 | ||
| Last Modified: | 21 Feb 2025 09:27 |
Export: EndNote | Dublin Core | BibTeX
Repository Staff Only: item control page