Tax transparency: What it means for you
01 July 2012
The argument for tax transparency has never been stronger and legislation is on its way. In a special issue of International Tax Review, we lay bare country-by-country reporting, information exchange, corporate social responsibility and exposure to risk to find out what transparency means for you. Plus an interview with the OECD’s Monica Bhatia.
Two years ago, few would have predicted that the tax affairs of
multinational corporations would be splashed across the front pages of
newspapers across the world on an almost daily basis. And not many would
have suggested that those headlines would cause such a public outcry
that protesters would camp outside public buildings or occupy retail
stores or banks to demand that multinational companies pay their fair
share of tax.
But the question of what is a fair share of tax is not an easy one to
answer and the headlines and public perceptions are not always
accurate. This is precisely because the information does not exist in
the public domain....
This article is available to subscribers and current trialists of International Tax Review only. Please log in or subscribe for access to the rest of the article.
Alternatively take a free trial, giving you 7 days of access.
This article is available to subscribers only. To read the rest of this article please subscrbe.
This article is available to trialists and subscribers only. Please take a free 7 day trial to read the rest of the article.