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) reports, statements or other types of information? In particular, two key questions are posed in relation to the new transfer pricing documentation guidelines and CbC reporting requirements developed as...