Policy
Country by country reporting
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
Global Progress timeline
2003
Tax Justice Network proposes world’s first draft international accounting standard for public country by country reporting.
2013
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.
2013
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.
2015
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.
2019
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.
2021
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.
2023
The Australian government brings forward legislation to require full, public country by country reporting on the GRI standard.
The future
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
Global experts, crowdsourcing power
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.
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