I suspect it was always going to be the case that when Economia gave me the chance to write for them once a month that some of my favourite accounting themes were going to turn up.
This month I have tackled why country-by-country reporting is about much more than tax; a point that those who oppose it consistently refuse to recognise, despite the fact that much that I have written about it covers this theme.
If I was naive I'd wonder why so many accountants are so opposed to accountability but experience has taught me that that are few so selective as those with something they want to hide.
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Wouldn’t CbC have identified the Enron fraud earlier?
Yes
Quick question re Country by Country Reporting. If your company is registered in Country A, the Premises are in Country B, the buying is in country C, subcontract work is in country D and selling is in Country E, for customers based in Country F how is the profit allocated? (And it can get more complicated than this)
How the company reports it
As they do
We’re not asking them to change anything
We’re asking them to say what they do