Eignung des Country-by-Country Reportings der OECD zur Einschätzung von ausgewählten BEPS-Risiken und Ableitung eines An

»Suitability of the OECD's Country-by-Country Reporting for a High-Level Assessment of Selected BEPS Risks and Derivation of an Approach Regarding the Improvement of the Country-by-Country Reporting« The OECD's Country-by-Country (CbC) Reporting (§ 138a AO) should provide tax administrations a big picture of large multinational enterprises to detect transfer pricing and other Base Erosion and Profit Shifting (BEPS) risks. Fabian Lutz investigates whether CbC Reports are suitable to detect tax structures, which according to the OECD lead to »other BEPS risks«. In summary, CbC Reports are currently (2019) not suitable for a high-level risk assessment, which is why he derives suggestions for improvements.