The Effect of U.S. Country‐by‐Country Reporting on U.S. Multinationals’ Tax‐Motivated Income Shifting and Real Activities

The Organization for Economic Cooperation and Development introduced country‐by‐country reporting (CbCR) for multinational enterprises (MNEs) to help tax authorities combat tax‐motivated income shifting. This study uses confidential U.S. tax administrative data from 2011 to 2018 to examine the effec...

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Bibliographic Details
Published in:Journal of accounting research 2025-05, Vol.63 (2), p.951-988
Main Authors: NESSA, MICHELLE L., PERSSON, ANH V., SONG, JANE Z., TOWERY, ERIN M., VERNON, MARY E.
Format: Article
Language:English
Subjects:
BEPS
Cooperation
country‐by‐country reporting
disclosure regulation
Economic development
Economic structure
Income
Income shifting
Income taxes
International cooperation
IRS
Motivation
Multinational corporations
Tax incentives
Taxation
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