Tax transparency

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• 作者：Raquel Meyer Alex ; er
• 关键词：Tax transparency ; Corporate tax avoidance ; Global tax reporting ; Tax code reform ; Business planning strategies
• 刊名：Business Horizons
• 出版年：2013
• 出版时间：September-October, 2013
• 年：2013
• 卷：56
• 期：5
• 页码：543-549
• 全文大小：572 K

文摘

As increasing pressures on government budgets lead to austerity measures, a growing number of protesters, corporate watchdog groups, and policymakers are shining the light on worldwide corporate tax avoidance. Current and proposed disclosures at the entity and country levels will pull back the veil of tax secrecy and inevitably prompt more regulatory and tax authority oversight. These disclosures could also lead to damning front-page stories and, ultimately, tax code reform. This first installment of Accounting Matters takes a close look at what tax transparency may mean for U.S. multinationals in the coming years. The article concludes with recommendations for officers and owners to manage tax and reputational risks through U.S. and international planning strategies.