The proliferation of mandatory tax reporting regimes means that transparency and reporting is one of the issues having the greatest impact on businesses. International tax transparency initiatives such as Country-by-Country Reporting (CBCR), will continue to create significant reporting obligations for multinational entities (MNEs).

Expected increase in public tax transparency disclosure due to CBCR requirements

Yes increase, we will now publish new

information given CBCR requirements

No increase, we already publish sufficient

information to meet the requirements

Yes increase, we will now publish global

CBCR information

Yes increase, we will now publish global

CBCR and total tax contribution information

No increase, since we do not expect to be

impacted by new rules or standards

4%

11%

37%

22%

26%

Yes increase, we will now publish new information given

CBCR requirements

No increase, we already publish sufficient information

to meet the requirements

Yes increase, we will now publish global CBCR information

Yes increase, we will now publish global CBCR and total

tax contribution information

No increase, since we do not expect to be impacted

by new rules or standards

4%

11%

37%

22%

26%

Yes increase, we will now publish new

information given CBCR requirements

4%

No increase, we already publish sufficient

information to meet the requirements

11%

Yes increase, we will now publish global

CBCR information

37%

Yes increase, we will now publish global

CBCR and total tax contribution information

No increase, since we do not expect to be

impacted by new rules or standards

22%

26%

Yes increase, we will now publish new information given CBCR requirements

No increase, we already publish sufficient information to meet

the requirements

4%

11%

Yes increase, we will now publish global CBCR information

Yes increase, we will now publish global CBCR and total tax

contribution information

37%

No increase, since we do not expect to be impacted by new rules

or standards

22%

26%

Deloitte, 2024