Level of confidentiality in CbCR continues to be Achilles' heel of the OECD’s BEPS project

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Level of confidentiality in CbCR continues to be Achilles' heel of the OECD’s BEPS project

Sophie Harding
February 18 2015

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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Sophie Harding
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Sophie Harding worked at ITR between 2014 and 2015
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