Live tracked policies
This policy is not currently being tracked in real-time by the Tax Justice Policy Tracker. Grades and positions are not assigned.
About the policy
Tax Justice Network proposes world’s first draft international accounting standard for public country by country reporting.
G8 group of countries call on the OECD to develop a common template for country by country reporting to tax authorities by major multinational enterprises.
The EU introduces two partial standards for public reporting, the EU Capital Requirements Directive IV (CRD IV) for the financial sector and the EU Accounting Directive for the extractives sector.
After years of resistance, the OECD adopts a watered-down version of country by country reporting in its BEPS framework, making the process a global standard for the first time - but keeping the data private.
Global business standard setter GRI establishes its first standard for public country by country reporting with support from global investors, civil society and tax experts.
The EU agrees to require publication of companies' OECD country by country reporting data for each member state from 2023 – but not yet for every other country.
The Australian government brings forward legislation to require full, public country by country reporting on the GRI standard.
Countries must move beyond the OECD’s watered-down standard and adopt public country by country reporting laws that meet the GRI’s more robust standard.
About the data
The data on the Tax Justice Policy Tracker is regularly collected and verified by researchers and experts at the Tax Justice Network and from the wider global tax justice movement.
Crowdsourcing support from the public helps us respond faster to regulatory changes. If you think an answer to a question on the tracker should be updated with new data, please contact us.
Brings democracy and human rights to global tax rules
Exposes individuals hiding money in foreign banks
Brings transparency to owners of corporations and entities
Brings transparency to the assets of the superrich
Taxes corporations where they create, not book, profits
Makes data on tax rules, enforcement and company accounts public
Equips tax authorities to stand up to the rich and powerful
Uses tax as a tool for equality and human rights