From the Tax Justice Network:
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I thought cbc reporting was developed in the extractive industries and that you just copied the idea. Except your idea is that it should be used in connection with tax. But we already have tax returns for that. Which is why your idea isn’t being adopted in the way you’d like.
I created it
And then adapted it for the EI via Global Witness and PWYP
But I have always thought it accounting and not tax data
And we don’t have tax reruns that do anything like CBCR as you woukd know if you knew about tax