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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Richard
Well done on your presentations.
Reading your 2003 suggestions and the current OECD version of CBCR, there seem few similarities. They seem to have included many, many different things and not included many many things you wanted included, almost as if they paid no regard at all to what you wrote.
After your powerful presentations, do you think the OECD will listen to you now?
If you can’t see the similarities (and I am not saying they are the same, but the route from one to the other, and losses on the way are apparent to those who look at the issue) then I suggest your misreading is wilful.
I have no idea if the OECD will listen.
But they have before and I was invited to speak by the OECD because of the link you cannot see, which was openly acknowledged yesterday.
You can read into that what you wish.
But what no one else is reading in is what you are claiming.