Lutz F, Seebeck A (2019)
Publication Language: German
Publication Type: Journal article
Publication year: 2019
Book Volume: 29
Pages Range: 438 - 450
Journal Issue: 9
In December 2018, the US Internal Revenue Service (IRS) released six tables presenting aggregated Country-by-Country Reports (CbCR) of US-American groups for the tax year 2016. Due to their high level of aggregation, data is anonymous and does not allow conclusions to be drawn as to the reporting practice of single entities. However, according to the OECD, these data can be used to gain insights into fiscal consequences of BEPS. In this paper, Fabian Lutz and Andreas Seebeck examine five BEPS-related indicators based on IRS data, compare their results with well-known lists of tax havens, and discuss several non-trivial problems in the analysis of aggregated CbCR data. The results suggest that aggregated CbCR are likely to be applicable for BEPS analyses.
APA:
Lutz, F., & Seebeck, A. (2019). Erste empirische Analysen von aggregierten Country-by-Country-Reports. Steuer & Wirtschaft International, 29(9), 438 - 450.
MLA:
Lutz, Fabian, und Andreas Seebeck. "Erste empirische Analysen von aggregierten Country-by-Country-Reports." Steuer & Wirtschaft International 29.9 (2019): 438 - 450.
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