This study examines the country-by-country reporting on payments to governments in resource rich countries which the Accounting Directive has implemented since 2016 for the extractive and logging industries. In particular, it examines the compliance with the law, the effectiveness of the policy and its impacts. It also suggests areas for improvements.

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Related information

  • Public country-by-country reporting

    The EU requires companies in the extractive and logging industries to report on their payments to governments and is working to promote tax transparency.