How to reform country-by-country reporting: my presentation to the OECD today

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I spoke for a second time at the OECD country-by-country reporting conference today, addressing three technical issues:

  • Should the data at a country level reported in country-by-country reporting be aggregated or consolidated?
  • Should the data at a local level be by entity or for the jurisdiction as a whole?
  • Is there new data required within country-by-country reporting?

These were my slides


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