The OECD’s implementation guidance on country-by-country reporting (CbCR) has done little to placate the debate between multinationals and non-government organisations (NGOs) over the degree of confidentiality required in documentation.
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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.