At a recent workshop titled “Country-by-Country Reporting: Introduction, Structure and Analysis of MNE Activity for ATI Partner Countries”—facilitated by GIZ, the Zambia Revenue Authority, and the Tax Justice Network— Sarah Godar and Giulia Aliprandi from the EU Tax Observatory presented global profit-shifting estimates from the Atlas of the Offshore World.
They also presented estimates from the public micro CbCR Database (www.taxplorer.eu), and discussed tax risk indicators based on CbCR that can complement other risk assessment tools. The audience included tax officials from Benin, Ethiopia, Ghana, Tanzania, and Zambia.Officials emphasized that access to global reports on the profits of multinational enterprises operating in their countries—enabled through the exchange of country-by-country reports via the Multilateral Competent Authority Agreement—is essential. They also identified the high cost of private databases on comparables as a significant barrier to conducting effective transfer pricing audits.