Serena Picariello
Assistant Manager at Deloitte Luxembourg
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Vikram Chand
(Tax Policy Center of the University of Lausanne, Switzerland)
,
Serena Picariello
(Assistant Manager at Deloitte Luxembourg)
June 1, 2021
The vexed question of whether country-by-country reports (CBCR) on multinational companies’ tax affairs should be made public[1] has been a recurrent topic in the tax debates for years. In Europe…