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VBDO:2025年税务透明度基准:51家荷兰与65家欧盟上市公司对比研究报告(英文版)(68页).pdf

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1、TRANSPARENCYBENCHMARK 2025A comparative study of 51 Dutch and 65 EU stock-listed companies3TAX TRANSPARENCY BENCHMARK 2025 A comparative study of 51 Dutch and 65 EU stock-listed companiesTax Transparency Benchmark 2025A comparative study of 51 Dutch and 65 EU stock-listed companies Lead:Freek van Ti

2、l(VBDO)and Keetie Jakma(PwC NL)Input and support:Anglique Laskewitz and Sara Heinsbroek(VBDO)Job Lutjens,Matthijs Schut,Calvin Gu,and Laura van der Hoeven(PwC NL)For more information:Please contact:Dutch Association of Investors for Sustainable Development(VBDO),Utrecht,the Netherlands November 2025

3、This report has been made possible thanks toThis VBDO publication is protected by copyright laws.No part of this publication may be reproduced,distributed,or transmitted in any form or by any means,including copying and/or publishing(parts of)this publication,without the prior written permission of

4、VBDO.If you would like to ask VBDO for such permission,please email:infovbdo.nl.In this document,“PwC”refers to PricewaterhouseCoopers Belastingadviseurs N.V.(PwC Netherlands),which is a Dutch member firm of PricewaterhouseCoopers International Limited,each member firm of which is a separate legal e

5、ntity.4ContentsPreface 6Executive Summary 121.Clarity counts:Responsible investment practices in a changing tax world 202.When AI Redefines Value Creation:What Responsible Enterprises Must Rethink About Tax Transparency 243.Methodology 284.Results 325.Recommendations 526.Jury report 2025 56Appendix2

6、025 Tax Transparency Benchmark criteria and scoring 62TAX TRANSPARENCY BENCHMARK 2025 A comparative study of 51 Dutch and 65 EU stock-listed companies5TAX TRANSPARENCY BENCHMARK 2025 A comparative study of 51 Dutch and 65 EU stock-listed companies6TAX TRANSPARENCY BENCHMARK 2025 A comparative study

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1. **2025年税收透明度基准报告显示首次下降**:116家欧洲上市公司平均得分从2024年的49%降至44%,荷兰公司平均54%,欧洲公司37%。 2. **关键指标下滑**:公布税收策略的公司比例从93%降至89%;外部税收保证率从26%降至18%。 3. **国家与行业差异**:荷兰(54%)、西班牙(51%)、意大利(48%)领先;能源行业欧洲平均60%,但制药行业仅22%。 4. **AI与税收治理**:报告强调需将负责任AI融入税收治理,应对数字价值创造带来的税收挑战。 5. **建议方向**:加强政策实践案例、风险报告及外部保证准备,应对欧盟新规及AI监管。
透明度为何下滑? AI如何重塑税务? 荷兰企业领先吗?
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