KEYNOTE SPEAKERS: Katarzyna Bilicka (USU) and Kimberly Clausing (UCLA)
REPLAY DAY 1
The lack of comprehensive and representative data on multinationals has long impeded a satisfactory analysis of multinationals’ global activities, profits, and tax payments. The introduction of Country-by-Country Reporting (CbCR) can be regarded as a major breakthrough improving corporate transparency and data availability. While CbCR-type reporting standards were first introduced for extractive industries and the financial sector, the recently introduced OECD BEPS Action 13’s minimum standard requires all large multinationals to report on a country-by-country basis to tax authorities. In 2024/25, partial publication of CbCRs will become mandatory for EU multinationals and provide unprecedented data access for researchers.
What are the risks and benefits of public disclosure of tax information? What do we know about the quality of the already existing data and what do they reveal about tax avoidance by multinationals? Many researchers and practitioners from tax administrations already work on or with CbCR data. This conference aims at bringing them together to evaluate the new reporting standard, assess its economic effects, or use CbCR data to analyse multinationals’ behavior, its fiscal consequences and other related research questions.