We invite you to the next Skatteforsk seminar. Our speaker is Giulia Aliprandi, Senior Researcher, International Tax Observatory, Paris School of Economics.
More information about the seminar:
Title: Comply, Refuse, or Defer: First Evidence on EU Public Country-by-Country Reporting (authors: Giulia Aliprandi, Teona Cretu, Vytautas Valuta)
Abstract: The EU's Public Country-by-Country Reporting Directive (2021/2101) requires large multinationals to publish jurisdiction-level data on revenues, profits, taxes, and employees. A small group of Member States applied the rules ahead of the EU-wide timeline, so the reports filed there are the first mandatory disclosures under a framework that will soon cover all twenty-seven Member States. The paper constructs the first comprehensive dataset of these filings, hand-collected from individual reports and read in full, and uses them to ask what the Directive delivers in practice: who files, how complete the disclosures are, and how much of multinational activity the reports actually make visible. The first filings reveal both genuine new transparency and the design choices that limit it. The presentation also introduces Taxplorer (www.taxplorer.eu), the public database through which the dataset is made available for research.
Room: T216
Date and time: 20 August 10.15-11.00
If you cannot participate in person, please join us online!