Public country-by-country reports: A new dataset

Aliprandi, Giulia ; Borders, Kane ; Gabriel, Francisco ; Zedlitz, Gerrit von

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URN: urn:nbn:de:bsz:180-madoc-659542
Document Type: Working paper
Year of publication: 2023
Place of publication: Frankfurt a. M.
Publishing house: EU Tax Observatory
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
Abstract: Country-by-Country Reports (CbCRs) are an important new source of information that tracks the activities of large multinational companies on a country-by-country basis. In this note, we introduce the Public CbCRs database, a novel dataset comprising information on the country-level distribution of key tax-related financial items such as profit, taxes, and activities of over 100 large multinationals. The objective of this dataset is to both facilitate the exploration of the CbCRs made available by multinationals and to shed light on the current state of reporting. This note describes the content and scope of the data collected, details the steps taken to compile the final database, provides summary statistics of the dataset and describes the interactive tool made available to visualise the data easily.

Dieser Eintrag ist Teil der Universitätsbibliographie.

Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.

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