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Das Country-by-Country Reporting und seine innerstaatliche Umsetzung
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Das vorliegende Werk stellt eine ganzheitliche, wissenschaftliche Analyse des Country-by-Country Reporting (CbCR) und seiner innerstaatlichen Umsetzung dar. Dabei werden Zweifelsfragen, die Regelungen zum automatischen Informationsaustausch sowie die konomischen (Fehl)Interpretationsmglichkeiten analysiert. Sich ergebende Divergenzen der innerstaatlichen Regelung zu den OECD-Umsetzungsvorschlgen und den Vorgaben der angepassten EU-Amtshilferichtlinie werden aufgezeigt. Diesbezgliche Zweifelsfragen werden umfassend aufbereitet, um hieraus konkrete Handlungsempfehlungen fr berichtspflichtige Unternehmen abzuleiten.
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