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Three simple tax mechanisms are the only ones needed in order to equate the taxation of multinational companies with national companiesAny country can enact these mechanisms as they are changes to the internal tax codeThe three mechanisms are precise as they target specific classes of transactions and are not based on parameters or estimates.The mechanisms are unique in that no country enacting them will trespass on any other country’s tax base
Extended Country-by-Country Reporting (ECBCR) is a measure to equate all businesses and ensure that key figures are reported for each country in which the company is present. The basis for the reporting must be the financial accounts - no other option for reporting provide trustworthy information to stakeholders and the wider society. To make sense, the information must be reported as it is included in the consolidated financial statements - before elimination. Eliminations must therefore be reported separately.
In the current amendment for CBCR there exists an exception which is contrary to Parliament`s petition resolution. Photo: Stortinget (CC BY-ND 2.0 / Flickr) PWYP Norway's transparency demand and arguments get massive support from other consultative bodies, including Finance Norway, The Norwegian Accountant Organization, Media Companies National Association, Norwegian Editorial Association, Norwegian Journalist Association, Norwegian Press Association.
The OECD requested input on possible solutions to tax challenges with digitization. PWYP Norway has submitted its input.

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