Tax transparency background

05-04-2016

Tax transparency has become a mainstream concept which appears simple at first, but has deeper ramifications. Its instruments and conditions are debated extensively, particularly in the case of 'country-by-country reporting', with its possible scope and design highly contested.

Tax transparency has become a mainstream concept which appears simple at first, but has deeper ramifications. Its instruments and conditions are debated extensively, particularly in the case of 'country-by-country reporting', with its possible scope and design highly contested.