Transparency Agreement

  • Tax administrations do not have access to the entire document trail within multinational companies today
  • The Transparency Agreement can change this, on a sampling basis, so that tax administrations obtain the insight they need
  • The Transparency Agreement can be used by individual countries, or by groups of countries unilaterally
Written by: 
Frian Aarsnes. Co-authors: Olav Lundstøl and Morten Eriksen.
Publication date: 
December 2014