Sustainable multinational enterprises and country-by-country reporting. The standard GRI 207-4 in the winding journey towards fiscal transparency
In our increasingly globalized world, Multinational Enterprises (MNEs) frequently employ profit-shifting (PS) tactics, diverting taxable profits to low-tax jurisdictions. Despite the Organization for Economic Cooperation and Development's (OECD) ongoing efforts to address PS through the establi...
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| Autores principales: | , |
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| Formato: | Artículo revista |
| Lenguaje: | Español |
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Ediciones UNL
2024
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| Acceso en línea: | https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/13481 |
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I26-R133-article-13481 |
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Universidad Nacional del Litoral |
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Biblioteca Virtual - Publicaciones (UNL) |
| language |
Español |
| format |
Artículo revista |
| topic |
Profit shifting Multinational Enterprises Country by country report GRI Standard 207-4 Desvio de lucros Empresas Multinacionais Relatório país a país Norma GRI 207-4 |
| spellingShingle |
Profit shifting Multinational Enterprises Country by country report GRI Standard 207-4 Desvio de lucros Empresas Multinacionais Relatório país a país Norma GRI 207-4 Hauque, Sergio Miguel Hauque, Santiago Miguel Sustainable multinational enterprises and country-by-country reporting. The standard GRI 207-4 in the winding journey towards fiscal transparency |
| topic_facet |
Profit shifting Multinational Enterprises Country by country report GRI Standard 207-4 Desvio de lucros Empresas Multinacionais Relatório país a país Norma GRI 207-4 |
| author |
Hauque, Sergio Miguel Hauque, Santiago Miguel |
| author_facet |
Hauque, Sergio Miguel Hauque, Santiago Miguel |
| author_sort |
Hauque, Sergio Miguel |
| title |
Sustainable multinational enterprises and country-by-country reporting. The standard GRI 207-4 in the winding journey towards fiscal transparency |
| title_short |
Sustainable multinational enterprises and country-by-country reporting. The standard GRI 207-4 in the winding journey towards fiscal transparency |
| title_full |
Sustainable multinational enterprises and country-by-country reporting. The standard GRI 207-4 in the winding journey towards fiscal transparency |
| title_fullStr |
Sustainable multinational enterprises and country-by-country reporting. The standard GRI 207-4 in the winding journey towards fiscal transparency |
| title_full_unstemmed |
Sustainable multinational enterprises and country-by-country reporting. The standard GRI 207-4 in the winding journey towards fiscal transparency |
| title_sort |
sustainable multinational enterprises and country-by-country reporting. the standard gri 207-4 in the winding journey towards fiscal transparency |
| description |
In our increasingly globalized world, Multinational Enterprises (MNEs) frequently employ profit-shifting (PS) tactics, diverting taxable profits to low-tax jurisdictions. Despite the Organization for Economic Cooperation and Development's (OECD) ongoing efforts to address PS through the establishment of an international minimum tax, assessing the potential contributions of Social Accounting to illuminate genuine corporate tax compliance remains crucial. The recent adoption of Standard 207-4 by the Global Reporting Initiative (GRI) signifies a notable advancement in this regard, mandating comprehensive Country-by-Country Reporting (CbCR) and offering promise for increased transparency.
This study aims to evaluate the efficacy of Standard 207-4 in enhancing both the volume and quality of tax-related data segmented by countries, particularly in addressing the PS phenomenon. The paper undertakes a concise review of relevant literature, followed by an exposition of the methodological framework, including various research decisions. Subsequently, it outlines the procedure for case selection and expounds upon the analysis of MNE reports conforming to the stipulations outlined in Standard 207-4.
Preliminary analysis suggests a limited impact of Standard 207-4 in improving the quality and quantity of tax-related information provided by MNEs, primarily due to the absence of reports and incomplete information. The conclusion underscores the inherent limitations of the preliminary findings and proposes future research avenues to address these shortcomings. This study contributes to the ongoing discourse on tax transparency within MNEs and informs potential regulatory and reporting framework enhancements. |
| publisher |
Ediciones UNL |
| publishDate |
2024 |
| url |
https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/13481 |
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2025-06-15T05:05:11Z |
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I26-R133-article-134812025-05-24T02:37:15Z Sustainable multinational enterprises and country-by-country reporting. The standard GRI 207-4 in the winding journey towards fiscal transparency Sustainable multinational enterprises and country-by-country reporting. The standard GRI 207-4 in the winding journey towards fiscal transparency Empresas multinacionais sustentáveis e relatórios país por país. O padrão GRI 207-4 na longa jornada rumo à transparência fiscal Hauque, Sergio Miguel Hauque, Santiago Miguel Profit shifting Multinational Enterprises Country by country report GRI Standard 207-4 Desvio de lucros Empresas Multinacionais Relatório país a país Norma GRI 207-4 In our increasingly globalized world, Multinational Enterprises (MNEs) frequently employ profit-shifting (PS) tactics, diverting taxable profits to low-tax jurisdictions. Despite the Organization for Economic Cooperation and Development's (OECD) ongoing efforts to address PS through the establishment of an international minimum tax, assessing the potential contributions of Social Accounting to illuminate genuine corporate tax compliance remains crucial. The recent adoption of Standard 207-4 by the Global Reporting Initiative (GRI) signifies a notable advancement in this regard, mandating comprehensive Country-by-Country Reporting (CbCR) and offering promise for increased transparency. This study aims to evaluate the efficacy of Standard 207-4 in enhancing both the volume and quality of tax-related data segmented by countries, particularly in addressing the PS phenomenon. The paper undertakes a concise review of relevant literature, followed by an exposition of the methodological framework, including various research decisions. Subsequently, it outlines the procedure for case selection and expounds upon the analysis of MNE reports conforming to the stipulations outlined in Standard 207-4. Preliminary analysis suggests a limited impact of Standard 207-4 in improving the quality and quantity of tax-related information provided by MNEs, primarily due to the absence of reports and incomplete information. The conclusion underscores the inherent limitations of the preliminary findings and proposes future research avenues to address these shortcomings. This study contributes to the ongoing discourse on tax transparency within MNEs and informs potential regulatory and reporting framework enhancements. In our increasingly globalized world, Multinational Enterprises (MNEs) frequently employ profit-shifting (PS) tactics, diverting taxable profits to low-tax jurisdictions. Despite the Organization for Economic Cooperation and Development's (OECD) ongoing efforts to address PS through the establishment of an international minimum tax, assessing the potential contributions of Social Accounting to illuminate genuine corporate tax compliance remains crucial. The recent adoption of Standard 207-4 by the Global Reporting Initiative (GRI) signifies a notable advancement in this regard, mandating comprehensive Country-by-Country Reporting (CbCR) and offering promise for increased transparency. This study aims to evaluate the efficacy of Standard 207-4 in enhancing both the volume and quality of tax-related data segmented by countries, particularly in addressing the PS phenomenon. The paper undertakes a concise review of relevant literature, followed by an exposition of the methodological framework, including various research decisions. Subsequently, it outlines the procedure for case selection and expounds upon the analysis of MNE reports conforming to the stipulations outlined in Standard 207-4. Preliminary analysis suggests a limited impact of Standard 207-4 in improving the quality and quantity of tax-related information provided by MNEs, primarily due to the absence of reports and incomplete information. The conclusion underscores the inherent limitations of the preliminary findings and proposes future research avenues to address these shortcomings. This study contributes to the ongoing discourse on tax transparency within MNEs and informs potential regulatory and reporting framework enhancements. Em nosso mundo cada vez mais globalizado, as Empresas Multinacionais (EMNs) frequentemente empregam táticas de desvio de lucros (DL), desviando lucros tributáveis para jurisdições com taxas baixas de tributação. Apesar dos esforços contínuos da Organização para a Cooperação e Desenvolvimento Econômico (OCDE) para abordar o DL através do estabelecimento de um imposto mínimo internacional, avaliar as potenciais contribuições da Contabilidade Social para iluminar a conformidade tributária corporativa genuína continua sendo essencial. A recente adoção da Norma GRI 207-4 representa um avanço significativo nesse sentido, ao exigir um Relatório País a País (RPP) para uma maior transparência. Este estudo tem como objetivo avaliar a eficácia apresentada pela Norma 207-4 em aprimorar tanto o volume quanto a qualidade dos dados fiscais segmentados por países providos pelas EMNs, especialmente no que diz respeito ao fenômeno do DL. O artigo realiza uma revisão sucinta da literatura relevante, seguida de uma exposição do quadro metodológico, que inclui diversas decisões de pesquisa e expõe a seguir os resultados iniciais. A análise preliminar sugere um impacto limitado da Norma 207-4 na melhoria da qualidade e quantidade das informações fiscais fornecidas pelas EMNs, principalmente devido à falta de relatórios e à provisão de informação incompleta. A conclusão destaca as limitações inerentes dos resultados preliminares e propõe futuras linhas de pesquisa para abordar essas deficiências. Este estudo contribui para o debate em curso sobre transparência fiscal dentro das EMNs e informa possíveis aprimoramentos nos marcos regulatórios e de relatórios. Ediciones UNL 2024-11-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/13481 10.14409/rce.2024.21.e0041 Ciencias Económicas; Vol. 1 Núm. 21 (2024): Revista Ciencias Económicas; e0041 Ciencias Económicas; Vol. 1 No. 21 (2024): Revista Ciencias Económicas; e0041 2362-552X 1666-8359 10.14409/rce.2024.21 spa https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/13481/20101 Derechos de autor 2025 Sergio Miguel Hauque, Santiago Miguel Hauque http://creativecommons.org/licenses/by-nc-sa/4.0 |