Transparency and Tax Avoidance: Country-by-Country Reporting by Multinational Enterprises
Conference organized by EU Tax Observatory and CORPTAX at Charles University, Prague, 3-4 November 2022
The lack of comprehensive and representative data on MNEs has long impeded a satisfactory analysis of MNEs’ global activities, profits and tax payments. The introduction of Country-by-Country Reporting (CbCR) can be regarded as a major breakthrough in improving corporate transparency and data availability. While CbCR-type reporting standards were first introduced for extractive industries and the financial sector, the recently introduced OECD BEPS Action 13’s minimum standard requires all large MNEs to report on a country-by-country basis to tax authorities. In 2024/25, partial publication of CbCRs will become mandatory for EU MNEs and provide unprecedented data access for researchers. What are the risks and benefits of public disclosure of tax information? What do we know about the quality of the already existing data and what do they reveal about tax avoidance by MNEs? Many researchers already work on or with CbCR data. This conference aims at bringing them together to evaluate the new reporting standard, assess its economic effects, or use CbCR data to analyse MNEs’ behavior, its fiscal consequences and other related research questions. Paper submissions are now closed (deadline has passed on July 15).
Day 1 recording
Day 2 recording
The EU Tax Observatory is an independent research laboratory hosted by the Paris School of Economics. It conducts innovative research on taxation, contributes to a democratic and inclusive debate on the future of taxation, and fosters a dialogue between the scientific community, civil society, and policymakers in the European Union and worldwide. The EU Tax Observatory aims to contribute to the development of knowledge and the emergence of new concrete proposals to address the tax and inequality challenges of the 21st century.
CORPTAX aims to establish how much multinational corporations pay in taxes, to what extent these taxes are paid in tax havens, and which factors drive these patterns. Ultimately, it aims to use theoretical, methodological and empirical innovations to transform the understanding of corporate taxation in a globalised world. The initial five-year-long project was launched in January 2021 and is funded by the Czech Science Foundation (21-05547M). CORPTAX is based at the Institute of Economic Studies, Faculty of Social Sciences, Charles University, Prague, Czechia. The conference is supported by the DemoTrans project, funded by the European Commission in its Horizon Europe framework (grant 101059288).