The role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven?

The role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven?

The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange. The Indonesian CbCR stated in the regulations enacted by government of Indonesia namely Mini...

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Bibliographic Details
Main Authors: Lulus Kurniasih, Yusniyati Yusri, Fakarudin Kamarudin, Ahmad Fahmi Sheikh Hassan
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
tax avoidance
government regulation
tax haven
transfer pricing
CbCR
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2022.2159747
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https://www.tandfonline.com/doi/10.1080/23311975.2022.2159747

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