What do they pay?
Towards a Public Database to Account for the Economic Activities and Tax Contributions of Multinational Corporations by Alex Cobham, Jonathan Gray and Richard Murphy.
This paper reviews the reasons for creating a global database of what is commonly called country-by-country reporting data. This information records the economic activities of and tax contributions made by multinational corporations.
It is divided into four main sections. Firstly, we present a set of user stories, questions, requirements, and scenarios of usage for a database. Secondly, we look at what kinds of information a public database could and should contain. Thirdly, we look at the opportunities and challenges of building a public database drawing on various existing information sources. Fourthly and finally, we suggest next steps for policy, advocacy, and technical work towards a public database.
Read the full article at Open Knowledge International here