A survey of chief executive officers about the global economy has produced a number of headline-grabbing figures about their attitudes to tax, such as a surprising high level of support for country-by-country reporting, which would require them to disclose their companies’ income, profit and tax in each country in which they operate.
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.