Once a fringe idea for a new accounting standard, country-by-country reporting now fits the mood of a public eager to lift the lid on corporate secrecy and is fast gaining credence with policy makers and regulators. Salman Shaheen finds out what it is, what it means for taxpayers and why the tax justice movement believes it is the panacea for tax evasion and secrecy.
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MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process
The sprawling legislation phases out Joe Biden-era green tax incentives for businesses; in other news, the UK will reportedly maintain its DST despite US pressure