Transparency of taxpayers 2600-MSz2TTen
Transparency of taxpayers refers to the degree to which individuals and corporations openly disclose their financial and tax-related information to tax authorities—and, in some cases, to the public. It’s a cornerstone of modern tax governance, aiming to reduce tax evasion, promote fairness, and build trust between taxpayers, governments, and society.
Key Aspects of Taxpayer Transparency
- Disclosure of Tax Information: This includes income, profits, taxes paid, and financial activities, especially across borders.
- Country-by-Country Reporting (CbCR): Large multinational enterprises must report financial data for each country they operate in, helping authorities detect profit shifting and tax base erosion.
- Automatic Exchange of Information (AEOI): Tax authorities in different countries share taxpayer data to combat offshore tax evasion.
- Public Reporting Initiatives: Some jurisdictions require companies to publish tax-related data, such as effective tax rates or tax strategies.
Type of course
Mode
Course coordinators
Learning outcomes
The student learns the principles of tax disclosure and knows the sources of these principles. At the same time, he/she is able to use the vocabulary appropriate to the subject matter.
Assessment criteria
Multiple choice test
Bibliography
Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements; Commission Implementing Regulation (EU) 2015/2378 of 15 December 2015 laying down detailed rules for implementing certain provisions of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and repealing Implementing Regulation (EU) No 1156/2012;
The OECD Transfer Pricing Guidelines for Multinational Enterprise and Tax Administrations;
Legal Foundations of Horizontal Monitoring - OECD - Horizontal Monitoring Compliance
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: