Benchmarking country-by-country reports

Aliprandi, Giulia ; Zedlitz, Gerrit von

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Document Type: Working paper
Year of publication: 2023
The title of a journal, publication series: Working Paper Series / TRR 266 Accounting for Transparency, SFB/Trangsregio 266
Volume: 122
Place of publication: Mannheim [u.a.]
Publishing house: TRR 266 Accounting for Transparency
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Publication language: English
Institution: Business School > ABWL u. Unternehmensrechnung (Bischof 2015-)
Außerfakultäre Einrichtungen > Graduate School of Economic and Social Sciences - CDSB (Business Studies)
Subject: 330 Economics
Classification: JEL: H25 , H32 , M48,
Keywords (English): country-by-country reporting , tax transparency , double counting , geographic reporting
Abstract: Country-by-Country Reports (CbCRs) have emerged as a unique public source of information to track the country-by-country activities of multinational corporations. However, concerns about double counting and comparability have raised questions about the reliability of these reports for economic analyses. In this paper, we conduct a benchmark analysis focusing on publicly available CbCRs to assess the reliability of CbCR information compared to respective consolidated financial information. Our findings suggest only limited double counting issues. Most CbCR information matches well with the consolidated information, with only a few exceptions. Nonetheless, we document differences in the definition of variables and in the scope of the reports that may complicate comparisons across multinational corporations. We subsequently discuss the implications of our findings for the use of CbCRs as a source of information in economic analyses. In addition, we provide recommendations for improving the reliability and comparability of CbCR information.
Additional information: auch als EU Tax Observatory Working Paper No.17 erschienen

Dieser Eintrag ist Teil der Universitätsbibliographie.

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