The committee has intensified its push for enhanced transparency in corporate tax practices, emphasizing the need for clearer and more accessible reporting standards. In its latest consultation, it calls on governments and multinationals to adopt comprehensive disclosure measures that reveal not only total tax contributions but also the jurisdictions in which profits are declared. This approach aims to combat tax avoidance and ensure that companies pay their fair share in each country they operate.

Key recommendations include:

  • Mandatory country-by-country reporting for all companies above a specified turnover threshold
  • Public disclosure of tax payments and effective tax rates
  • Improved clarity on tax incentives and their impact on final tax obligations
Corporation Size Reporting Requirement Transparency Level
Large Multinationals Full country-by-country disclosure High
Mid-sized Corporations Aggregate regional reporting Medium
Small…