On 14 November 2017, an emergency debate was held in the UK House of Commons to discuss the issues enabling the tax avoidance and evasion uncovered by the so-called Paradise Papers. During the debate, led by Dame Margaret Hodge, a call was put forward for the implementation of public Country-by-Country (CbC) reporting. A provision to allow the government to require a CbC report as part of the public tax strategy disclosures was already approved as part of the Finance Act 2016, although the government has not yet introduced the requirement as it is waiting for international agreement on the matter...