Striving for Global Tax Transparency: What is the End Game?

Transparency continues to be at the forefront of international tax discussions. It’s the topic of articles, the focus of speeches, and the goal of legislation.

But those discussions are tense and very divided, even among tax administrators.

Advocates for more transparency are looking to identify and minimize a perceived tax gap, including profit shifting, paying nil taxes in low tax jurisdictions, and operating in what some call tax havens.

For all the talk, there are still fundamental outstanding questions: Is everyone starting at the same place, and what is the end game?

To really move the needle forward effectively, all ...