Proposal for a directive on corporate tax transparency (country-by-country reporting)

In April 2016, the Commission adopted a proposal for a directive which requires multinational groups to publish a yearly report on profits and tax paid in each country where they are active (country-by-country reporting). This report will enable citizens to assess multinationals' tax strategies and to see how much they contribute to welfare in each country.

• Text of the proposal

See also:

• Press release
• Frequently asked questions
• Factsheet
• Impact assessment:
  • Executive Summary
  • Full text
• Synopsis report on the consultation activities
• Public consultation on further corporate tax transparency