Publication at Faculty of Law |
2017
Abstract
Within the framework of the base erosion and profit shifting project (so-called BEPS project) carried out in OECD, ensued a new tool that should help in the fight against transfrontier tax evasions. Over 50 states and jurisdictions committed themselves to the exchange of so-called country-by-country reports, that will enable to gain information about multinational enterprises groups important mainly for assessing transfer prices within the scope of these groups.
In the article, there are firstly introduced the bases for this exchange of these reports and principles of this exchange and consequently, there are taken apart some flagrant problems, which are to be expected while applying this tax tool.