Insight

Global Tax Transparency

Insights on tax transparency initiatives: CbC reporting, MDR, ESG reporting, and more

Action 13 of the OECD's BEPS initiative aims to enhance the tax transparency for tax administrations and other stakeholders by requiring large multinational enterprises to prepare an annual country-by-country (CbC) report. Since the 2015 release of the Action 13 report, additional tax transparency demands have surfaced, including a call for mandatory public CbC reporting, the mandatory exchange of information on reportable cross-border tax arrangements—for example, mandatory disclosure regimes (MDR) or EU DAC 6—as well as various organizations' recommendations to increase tax sustainability and governance reporting related to environmental, social, and governance (ESG) goals, among others.

From this page, you can access the latest KPMG updates and insights on these global tax transparency developments.


 

Insights on CbC reporting

EU Public Country-by-Country Reporting: Where We Are

Summary of Member State status, November 22

Summary of Member State status, November 22

Harnessing the Power of ESG: Tax Transparency

Podcast on the role of tax transparency in a company’s overall ESG journey

Podcast on the role of tax transparency in a company’s overall ESG journey

What Is Country-by-Country Reporting?

Two KPMG podcasts explore the impact of CbC reporting, trends, and benchmarking

Two KPMG podcasts explore the impact of CbC reporting, trends, and benchmarking