Transparency principles for international tax reform

Richard Murphy,

May 31 2023

Progress on EU public CbCR is a significant move forward on tax transparency

Richard Murphy and Andrew Baker make the case for tax transparency as a public good and how key principles should lead to a better tax system.

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Topics

Direct Tax Opinion Transfer Pricing United Kingdom United States OECD European Union

Richard Murphy

Professor of accounting Sheffield University Management School

Murphy is a chartered accountant and economic justice campaigner. He co-founded the Tax Justice Network and the Fair Tax Mark and created the concept of country-by-country reporting. He blogs at http://www.taxresearch.org.uk/Blog/ and tweets @RichardJMurphy.

Andrew Baker

Professor of politics and international relations University of Sheffield

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