1.4.3. Directive implementing the OECD/G20 Country-by-Country reporting
The introduction of new transparency requirements for companies was the subject of a public consultation launched by the Commission in 2015. The public consultation attracted much interest with more than 400 responses received. It reflected the possibility to implement the OECD/G20 BEPS recommendation on non-public Country-by-Country Reporting (action 13) and/or the disclosure to the wider public of certain tax information from companies. Action 13 was itself subject to extensive consultation, within the framework of the BEPS project.
