Country by country reporting

The dossier concerns public country-by-country reporting. The amendments require multinational undertakings, including parent undertakings, subsidiaries and branches, to publish income tax information per jurisdiction (employees, net turnover, profit or loss, income tax accrued and paid), to combat corporate income tax avoidance and aggressive tax planning, identify non-cooperative tax jurisdictions, enable public scrutiny, and support developing countries' tax administrations.