On 17 June 2015, the European Commission launched a public consultation on corporate transparency in connection to its Action Plan to reform corporate taxation in the EU. The consultation is looking for input on:
- Who should be required disclose information; EU enterprises, non-EU enterprises, branches, subsidiaries?
- To whom the information should be disclosed; tax authorities or also the wider public?
- What types of information should be disclosed; tax rulings, country-by-country (CbC) report…