Since the early 1990s, global value chains (‘GVCs’) have transformed how goods are made and moved, now driving almost 70% of global trade (see here). A single product might be designed in California,…
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…
