Country by Country Reporting: How restricted access exacerbates global inequalities in taxing rights
December 9th, 2016
This report from the Tax Justice Network, funded by the FTC, explains obstacles around sharing of country by country reporting information, and shows the extent of the inequality in access that has been created by the OECD approach. However, the report also provides examples of jurisdictions that have legislated in their domestic laws to obtain CBCR in one way or another, and suggests alternative access methods that would save time and reduce compliance cost across the board. Ultimately, the original aim of full access – including for journalists and civil society – should be achieved through the requirement for multinationals to publish online in open data format.