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イタバシ タケオ
ITABASHI Takeo
板橋 雄大 所属 東京経済大学 経営学部 職種 准教授 |
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| 発表年月日 | 2024/09/19 |
| 発表テーマ | Reconsidering The Measurement of Digital Assets as Intangibles from the Viewpoint o Business Models |
| 会議名 | 19TH EIASM INTERDISCIPLINARY CONFERENCE |
| 主催者 | European Institute for Advanced Studies in Management |
| 学会区分 | 国際学会 |
| 発表形式 | 口頭（一般） |
| 単独共同区分 | 共同 |
| 国名 | フランス |
| 開催地名 | Grenoble |
| 開催期間 | 2024/09/19～2024/09/20 |
| 発表者・共同発表者 | Garcia.Clemence |
| 概要 | Country-by-country reporting (CbCR) provides tax-related information for multinational corporations; the EU has adopted a law to make CbCR information publicly available after 2024.
This study examines two questions: first, what are the implications of blockchain management of CbCR information for tax administration? Second, if CbCR is recorded and managed in a blockchain, how should the information contained in CbCR that constitutes trade secrets be disclosed? In conclusion, recording errors occurred in the names of companies and countries that included some special symbols. For the second point, we developed a new method to create output data in a form that does not affect the records in the output process of record data. As a result, it was found that it is possible to separate the recording and management of secret data from the output by recording the data falling under trade secrets in the blockchain and having the output process managed by the tax authority. |