No. 93: Incentive effects of tax transparency: Does country-by-country reporting call for arbitration?

Does #CbCR call for arbitration? Dirk Simons (@MannheimBSchool), Dennis Voeller (@tbs_education) & co-authors show that tax audit quality increases under CbCR, and that arbitration effects on tax audit quality depend on the arbitration procedure in place. https://t.co/Vn0hvFFPN4

— TRR 266 Accounting for Transparency (@trr_accounting) September 5, 2022