Public Country-by-Country Reporting: Corporate Law, Fiscal Law and the Principle of Unanimity

Wolfgang  Schön

doi:10.18778/8331-399-3

Public Country-by-Country Reporting: Corporate Law, Fiscal Law and the Principle of Unanimity

Wolfgang Schön

Managing Director of Max Plank Institute for Tax Law and Public Finance, Honorary Professor at Ludwig-Maximilians-Universität Munich (Germany)

Publication:

Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II

Pages: 255-280

DOI: https://doi.org/10.18778/8331-399-3.21

Keywords: tax law, development of tax law, taxpayers’ rights, Włodzimierz Nykiel

Published: 23 December 2024

Categories: Law, Open Access

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The article deals with the reporting obligations laid down by the European Commission, Proposal for a Directive of the European Parliament and of the Council amending Directive 2013/34/EU of 1 June 2021 (so-called “public country-by-country reporting”) obliging certain corporate income taxpayers to disclose to the general public sensitive business information i.e., number of employees, level of pre-tax profits, level of taxes accrued, and taxes paid designed to prevent and to sanction corporate tax avoidance. The Author discusses whether such rules can be introduced based on the majority vote or on the basis of unanimity.

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

Schön, Wolfgang. 2024. “Public Country-by-Country Reporting: Corporate Law, Fiscal Law and the Principle of Unanimity”. In Challenges of Contemporary Tax Law: Jubilee Book Dedicated to Professor Włodzimierz Nykiel. Volume II, edited by Ziemowit Kukulski and Małgorzata Sęk, 255-80. Poland: Lodz University Press. https://doi.org/10.18778/8331-399-3.21.