New Developments in the CbC Public Disclosure Battle

FASB’s exposure draft reignites the debate about public country-by-country reporting

Navigant’s Rob Wentland has teamed up with Mayer Brown’s Jonathan Hunt and Michael Educate to 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 U.S. and global legislation seeking to mandate public CbC reporting
  • A review of FASB’s Tax Disclosure exposure draft, which is expected to reignite the debate about public disclosures of CbC information

Read the full article to see additional insights and considerations.

Reprinted from Tax Notes International, February 27, 2017, with permission. 

Read the full article

About the Experts

Back to top