Large-scale corporate tax avoidance – and the secrecy that enables it – have continued to hit the headlines throughout the Covid-19 pandemic. 

While many governments have been struggling to finance public health systems and recovery from the Covid-19 crisis, some large multinationals have made record profits during the pandemic. 

Meanwhile, many small- and medium-sized businesses are struggling to cope with the effects of the pandemic. 

One of the key problems with today’s corporate tax system is the secrecy surrounding information about where corporations do business and what they pay in tax in those countries – a problem that could be easily addressed through the introduction of public country by country reporting (CBCR). 

This Eurodad/FTC briefing looks in more detail at CBCR and how it can be used.