{"id":26060,"date":"2014-09-16T13:13:06","date_gmt":"2014-09-16T12:13:06","guid":{"rendered":"http:\/\/www.taxresearch.org.uk\/Blog\/?p=26060"},"modified":"2014-09-16T13:13:06","modified_gmt":"2014-09-16T12:13:06","slug":"the-time-for-a-multinational-corporation-to-publish-where-it-is-has-arrived","status":"publish","type":"post","link":"https:\/\/www.taxresearch.org.uk\/Blog\/2014\/09\/16\/the-time-for-a-multinational-corporation-to-publish-where-it-is-has-arrived\/","title":{"rendered":"The time for a multinational corporation to publish where it is has arrived"},"content":{"rendered":"<p>One of the things that the<a href=\"http:\/\/www.fairtaxmark.net\/\" target=\"_blank\"> Fair Tax Mark<\/a> asks a\u00a0multinational corporation who wants its accreditation to do is to disclose where each of its operations is located and what each does.<\/p>\n<p>I am delighted to note that the OECD has today adopted this idea as an international tax standard in the announcement made on Action Plan 13 of the\u00a0Base Erosion and Profits Shifting process. That requires the following template to be completed by every\u00a0multinational corporation in future:<\/p>\n<p><a href=\"http:\/\/www.taxresearch.org.uk\/Blog\/wp-content\/uploads\/2014\/09\/Screen-Shot-2014-09-16-at-12.02.02.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-26061\" src=\"http:\/\/www.taxresearch.org.uk\/Blog\/wp-content\/uploads\/2014\/09\/Screen-Shot-2014-09-16-at-12.02.02.png\" alt=\"Screen Shot 2014-09-16 at 12.02.02\" width=\"600\" height=\"353\" srcset=\"https:\/\/www.taxresearch.org.uk\/Blog\/wp-content\/uploads\/2014\/09\/Screen-Shot-2014-09-16-at-12.02.02.png 834w, https:\/\/www.taxresearch.org.uk\/Blog\/wp-content\/uploads\/2014\/09\/Screen-Shot-2014-09-16-at-12.02.02-300x176.png 300w, https:\/\/www.taxresearch.org.uk\/Blog\/wp-content\/uploads\/2014\/09\/Screen-Shot-2014-09-16-at-12.02.02-510x300.png 510w, https:\/\/www.taxresearch.org.uk\/Blog\/wp-content\/uploads\/2014\/09\/Screen-Shot-2014-09-16-at-12.02.02-200x117.png 200w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>I stress: I worked took this from an embargoed copy of the report: the embargo has now been lifted and I am not leaking anything.<\/p>\n<p>I warmly welcome this requirement. It has always been a key demand of my proposal for\u00a0country-by-country reporting and it seems ludicrous that this data has never been properly put in the public domain before now.<\/p>\n<p>There is now no excuse. The time for a\u00a0multinational corporation to publish where it is on public record as well a for tax purposes has arrived.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>One of the things that the Fair Tax Mark asks a\u00a0multinational corporation who wants its accreditation to do is to disclose where each of its<br \/><a class=\"moretag\" href=\"https:\/\/www.taxresearch.org.uk\/Blog\/2014\/09\/16\/the-time-for-a-multinational-corporation-to-publish-where-it-is-has-arrived\/\"><em> Read the full article&#8230;<\/em><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79,152],"tags":[],"class_list":["post-26060","post","type-post","status-publish","format-standard","hentry","category-country-by-country","category-fair-tax-mark"],"_links":{"self":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/26060","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/comments?post=26060"}],"version-history":[{"count":0,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/26060\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/media?parent=26060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/categories?post=26060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/tags?post=26060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}