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Media Coverage

Another Front in the Brewing CbC Public Disclosure Battle

27 February 2017
Tax Notes International
Tax Controversy partner Jonathan Hunt and associate Michael Educate (in collaboration with Navigant’s Rob Wentland) discuss the latest legislative and regulatory debates about public country-by-country (CbC) reporting. This article reviews current threats to the confidentiality of CbC report information, including:

• A review of the confidentiality deliberations that took place during the adoption of CbC reporting requirements;
• A summary of recent legislation seeking to mandate public CbC reporting – US and global; and
• A review of FASB’s Tax Disclosure exposure draft which is expected to re-ignite the debate about public disclosures of CbC information.

Reprinted from Tax Notes Int’l, February 27, 2017 with permission.
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