The Brockman brief: CbCR examined: Is this a TEST (transparent effort to shift taxes)?

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

The Brockman brief: CbCR examined: Is this a TEST (transparent effort to shift taxes)?

August 20 2015
brockman-thumb.jpg

Country-by-country reporting (CbCR) has been heralded as the solution to the perceived problem that existing accounts for multinationals do not, and cannot, provide a true and fair view of business. This month’s Brockman brief takes taxpayers through the proposed model CbCR template.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

FeatureSponsoredITR MagazineSeptember 2015
more across site & shared bottom lb ros

More from across our site

Direct Tax
Pillar two is revising global tax competition with a 15% minimum tax rate
A taxing week: Brazil’s pillar two carve-out request prolongs a death by a thousand cuts
Projected revenue losses and exemption requests are harming the project’s capability and viability
Sam Sholli, April 24 2026
Indirect Tax
Prison
This week in tax: HMRC jails payroll fraudsters for 22 years
HMRC secured lengthy prison sentences in a major payroll VAT fraud case, while law firms announced tax promotions and hires
Tom Baker, April 24 2026
Transfer Pricing
Australian Company Tax Return concept
‘More refined’: advisers dissect updated ATO TP guidance
Significant changes include an update to profit markers and an alteration to how an ‘inbound distributor’ is defined
Sam Sholli, April 23 2026
Direct Tax
tim zech and jeff soar.png
AI in tax: from early promise to everyday reality
ITR sat down for a pre-event interview with Tim Zech, WTS Germany, and Jeff Soar, WTS UK, keynote speaker at next week’s ITR AI in Tax Forum 2026 in London
April 22 2026
Direct Tax
Brazil tax money
Brazil has ‘substantive grounds’ for pillar two carve-out request: advisers
Brazil’s bid to seek US-style exemptions from pillar two is ‘highly advantageous’ for multinationals, ITR has also heard
Sam Sholli, April 22 2026
Direct Tax
India expats regime
Tax certainty for non residents visiting India: unpicking recent reforms
India is signalling flexibility on expat taxation to attract foreign expertise, though employers will need to navigate disclosure, treaty and scope uncertainties
S Vasudevan, April 21 2026
Direct Tax
OECD
Brazil asks OECD for pillar two carve-out deal
Brazil is trying to follow in the US’s footsteps and secure its own 'qualified side-by-side status', ITR understands
Sam Sholli, April 20 2026
Indirect Tax
hmrc.jpg
HMRC increases VAT investigations into large and medium-sized businesses
The surge in probes comes as the UK tax authority seeks to close a VAT gap of £11.4bn from last year, Pinsent Masons’ research has suggested
Sam Sholli, April 20 2026
What Corporates Want 2026 use of technology article header
A taxing week: The technology arms race is being judged by clients – not firms
ITR’s survey data reveals widespread client disappointment with firms’ use of technology but our upcoming AI in Tax event offers advisers a chance to flip the script
Tom Baker, April 17 2026
Direct Tax
London
This week in tax: Vinson & Elkins hires Kirkland tax partner in London
Firms announced key tax partner hires across the US and UK, while fintech and software providers revealed board appointments and new tools for multinational tax teams
Sam Sholli, April 17 2026
Gift this article