Companies to disclose income tax payment information

The European Commission has published a draft directive on the mandatory disclosure of information on income tax payments in individual member states and non-cooperative jurisdictions (public country-by-country reporting). The duty will apply to…

Country-by-Country Reporting data publicly available?

Country-by-Country Reporting (CbCR) is one of the pieces of the puzzle that provides a view of a multinational corporation’s transfer prices. Rather than looking at individual entities, CbCR, fairly truthfully depicts how the group operates in…