OrbitaxLatest Proposal for Public CbC Reporting in the EU Includes Compromise on Disaggregated Data for Non-Cooperative Jurisdictions
|Proposed Changes|European Union
The Portuguese Presidency of the EU Council has prepared a revised proposed directive for public Country-by-Country (CbC) reporting in the EU that includes a compromise regarding the aggregation/disaggregation of data. The Council has supported aggregation for non-EU countries, while the EU Parliament has wanted data disaggregated for all countries.
The compromise includes that, in addition to…
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