Country-by-Country Reporting and the Effective Tax Rate: How Effective Is the Effective Tax Rate in Detecting Tax Avoidance in Country-by-Country Reports?

被引：0
|
作者：
Klaassen, Paul [1 ]
Bobeldijk, Arco [2 ,3 ]
机构：
[1] Netherlands Tax & Customs Adm, The Hague, Netherlands
[2] Nyenrode Business Univ, Breukelen, Netherlands
[3] Loyens & Loeff NV, Amsterdam, Netherlands
来源：
INTERTAX | 2019年 / 47卷 / 12期
关键词：
D O I：
暂无
中图分类号：
D9 [法律]; DF [法律];
学科分类号：
0301 ;
摘要：
A low effective tax rate in combination with a high profit can be an important indicator of possible tax avoidance. In this article, we will discuss the limitations of the definitions of two columns in the country-by-country report, namely 'profit (loss) before income tax' and 'income tax accrued - current year'. We will conclude that the effective tax rate calculated based on the country-by-country report can not be accurately used in high level risk analyses.
引用
收藏
页码：1057 / 1069
页数：13
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