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Foto_Jean-Pierre_Pouteau_OECD_CC_BY-NC-ND_20 The OECD has invited interested parties to send comments on a discussion draft, which includes the preliminary results of the work carried out in three different areas on tax-policy. Publish What You Pay Norway has used the opportunity to send in comments. 
-Global transparency in the world economy is necessary are we to build sustainable societies, says Finland’s Minister of International Development and Green politician Heidi Anneli Hautala.
Summary: This briefing from PWYP Norway explains what the extended country-by-country reporting policy proposal is, why it is necessary, how it is streamlined with the reporting requirements in the Dodd-Frank law and the EU proposal, as well as with the extractive companies’ existing consolidation processes, and how it can be implemented easily and at low cost. The briefing features a suggested reporting template in an easy-to-use format that captures the essential tax payment information in a meaningful context.  
NOTE: This is an old version of the report. In November 2013 we published a re-written and updated version, please find Version 2 via this page.
Summary * Extractive industries are big users of a financial instrument called derivatives, which can be abused to transfer revenues out of host countries before it is taxed.* The value behind all derivatives is 10 times the world GDP.* One simple policy proposal can be enacted upon unilaterally to stop abuse, while protecting proper use of these instruments. Read the short 4-page briefing of the report.
Summary: Defining Elements outlines which concrete elements should be made subject for regulation in a full country-by-country reporting standard for the extractive industry. It is based on input from CSOs, tax experts, accounting experts, private sector, and PWYP Norway´s experiences with other processes. This is a draft for discussion, and input in writing is appreciated (input gathering is now closed).
Summary: This brief legal report, commissioned by PWYP Norway and written by the Norwegian law firm, Arntzen de Besche, suggests how Norway can implement a country-by-country reporting regulation in Norwegian law, that easily can open up for further and necessary regulation. The report summarizes the ongoing processes in the US and EU, and provides a legal consideration of a suggestion for how a Norwegian law text for the extractives sector can be based upon this.