Please use this identifier to cite or link to this item: https://hdl.handle.net/1959.11/27497
Title: Country-by-country reporting: An assessment of its objective and scope
Contributor(s): Longhorn, Monique (author); Rahim, Mia  (author)orcid ; Sadiq, Kerrie (author)
Publication Date: 2016-07
Open Access: Yes
Handle Link: https://hdl.handle.net/1959.11/27497
Open Access Link: https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/01_LonghornRahimSadiq_Country_By_Country_Reporting.pdfOpen Access Link
Abstract: Australia has recently introduced what is known as country-by-country (CbC) reporting. CbC reporting will require certain multinationals to provide reports to the Australian Tax Office outlining their global financial activities. The introduction of CbC reporting is a result of the OECD’s recommendations on Action 13 of the Base Erosion and Profit Shifting program. Despite its introduction, civil society groups, international organisations and businesses lack consensus as to the objective and scope of CbC reporting. This article utilises the extractives industry as a case study and then critically assesses the contradictory academic findings and views as to the objective and scope of CbC reporting. Using stakeholder theory, this article argues that a comprehensive CbC reporting framework should assist the numerous information users who engage with a multinational entity, whilst concurrently ensuring a multinational entity can be held accountable to those impacted by its business operations.
Publication Type: Journal Article
Source of Publication: eJournal of Tax Research, 14(1), p. 4-33
Publisher: University of New South Wales, School of Taxation and Business Law
Place of Publication: Australia
ISSN: 1448-2398
Fields of Research (FoR) 2008: 180109 Corporations and Associations Law
150102 Auditing and Accountability
Fields of Research (FoR) 2020: 480103 Corporations and associations law
350102 Auditing and accountability
Socio-Economic Objective (SEO) 2008: 910401 Industrial Relations
910499 Management and Productivity not elsewhere classified
Socio-Economic Objective (SEO) 2020: 150301 Industrial relations
Peer Reviewed: Yes
HERDC Category Description: C1 Refereed Article in a Scholarly Journal
Publisher/associated links: https://www.business.unsw.edu.au/research/research-journals/atax-journal/past-issues
Appears in Collections:Journal Article
School of Law

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