Tax transparency background

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.

• Primary Source

ESO: Background information: Tax transparency: Commission welcomes agreement reached by Member States for the automatic exchange of information on country-by-country reports (CbCR) of multinational companies, subject to UK scrutiny http://www.europeansources.info/record/press-release-tax-transparency-commission-welcomes-agreement-reached-by-member-states-for-the-automatic-exchange-of-information-on-country-by-country-reports-cbcr-of-multinational-companies-subje/

European Commission: DG Taxation and Customs Union: Taxation: Fight against tax fraud and tax evasion http://ec.europa.eu/taxation_customs/taxation/tax_fraud_evasion/index_en.htm

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