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As public country-by-country reporting (CbCR) gains traction globally, multinational enterprises (MNEs) are increasingly called upon to enhance income tax transparency. Recent developments, including the EU's Public CbCR directive and Australia's new Public CbCR, highlight the importance of tax governance and Environmental, Social, and Governance (ESG) considerations.
As public country-by-country reporting (CbCR) gains traction globally, multinational enterprises (MNEs) are increasingly called upon to enhance income tax transparency. Recent developments, including the EU's Public CbCR directive and Australia's new Public CbCR, highlight the importance of tax governance and Environmental, Social, and Governance (ESG) considerations.