Tax transparency background
At a Glance
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.
At a Glance
About this document
Publication type
Author
Policy area
Keyword
- BUSINESS AND COMPETITION
- business classification
- business ethics
- business organisation
- corporation tax
- data collection
- EDUCATION AND COMMUNICATIONS
- European tax cooperation
- exchange of information
- FINANCE
- free movement of capital
- information and information processing
- information technology and data processing
- multinational enterprise
- tax avoidance
- taxation
- transfer pricing