The trust an organisation builds with its stakeholders is critical. As a measure of an organisation's contribution to the economies it operates in, tax is a key dimension in building that trust.
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Confidence in the tax system is at the heart of an effective tax regime, and the recent furore over the taxation of multinational companies has challenged this.
In this report we consider the different public disclosure options in more detail. We hope this will help groups decide which course of action best suits them, their business and their stakeholders – and that the ultimate outcome will be increased confidence.
|This paper frames the questions Boards should ask in order to prepare for the possibility of substantive tax transparency reporting for the first time, or improve their existing reports by enhancing data collection processes and financial statement and other disclosures.|