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This article examines the status quo of tax disclosure in the context of sustainability reporting and proposes recommendations for the creation of uniform EU Su

Country-by-country reporting (CbCR) has become the global standard on corporate tax transparency within only 6 years after the release of the OECD BEPS reports

The 19 chapters in this book collect the observations, made at the 2019 GREIT conference in Lund, on the question of whether tax systems are capable of contribu

In today's complex business landscape, undertakings face increasing pressure to effectively capture, evaluate and disclose their environmental, social and gover