David Gauke: The UK supports efforts to improve tax transparency. We initiated the international work on country-by-country (CbC) reporting to tax authorities during our G8 Presidency in 2013, calling on the OECD to develop a template for this as part of the BEPS project. The UK was the first to commit to implementing the OECD model with legislation in Finance Act 2015. The Government believes that...
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