Title:

Country-by-Country Reporting: A Step towards Unitary Taxation?

Authors:

Miguel Viegas (U Aveiro)
António Dias (UTAD, Centre for Transdisciplinary Development Studies (CETRAD), UTAD)

Journal:

Intereconomics/Review of European Economic Policy

Year:

2021

Volume:

56

Number:

3

Pages:

167-173

JEL codes:

F23 - Multinational Firms; International Business
H87 - International Fiscal Issues; International Public Goods

DOI:

10.1007/s10272-021-0974-9