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Journals
Nordic Tax Journal
Volume 2019 (2019): Issue 1 (January 2019)
Open Access
BEPS Policy Failure—The Case of EU Country-By-Country Reporting
1
Richard Murphy
Richard Murphy
Professor of Practice in International Political Economy, City University
London,
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Murphy, Richard
,
Petr Janský
Petr Janský
Charles University
Prague,
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Janský, Petr
and
Atul Shah
Atul Shah
City University of London
London,
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Shah, Atul
Mar 25, 2020
Nordic Tax Journal
Volume 2019 (2019): Issue 1 (January 2019)
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Article Category:
Article
Published Online:
Mar 25, 2020
Page range:
63 - 86
Received:
May 31, 2019
Accepted:
Oct 22, 2019
DOI:
https://doi.org/10.1515/ntaxj-2019-0005
Keywords
Tax gaps
,
Tax avoidance
,
Accounting
,
Policy-making
,
Country-by-country reporting
,
CRD IV
© 2019 Richard Murphy et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
