Multinationals licence to operate in a given jurisdiction and globally depends on meeting their tax responsibilities, and upon being able to publicly account for having done. How does multinational tax avoidance in our country compare to others? As a Researcher at a transparency NGO I need/want/expect to in addition to sharing data, also share methodologies for calculations (ensuring a clear separation between data and calculation results and/or approaches used to analyse data, including the limitations of such methodologies so that I can. Finally we take a closer look at public data from sector specific disclosure rules and voluntary disclosures. As a Data journalist I need/want/expect to add data from annual company reports so that I can get see trends over time in company accounts - to identity changes or patterns.
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As such, an EU requirement for full publication would have global impact. The behaviour-changing effects of public data on the economic activities and tax arrangements of multinationals are certainly deserving of further attention and research. For this, further company information would be required, including who really owns and controls a given legal entity, and how, which would reveal the structure of corporate groups by providing so-called "beneficial ownership" data, as well as other kinds of information about its operations. As a Researcher at a transparency NGO I need/want/expect to see the significance thresholds used to define banks scope of consolidation so that we can ensure the comparability of data from different legal entities. I need/want/expect to understand how much tax shops in my high street ww2 appeasement essay are paying in different countries so that, i can gather some numbers to use in a petition or letter to my political representative; and/or use the comparative data to inform decisions to buy/boycott. We hope progress in each of these areas will continue to be advanced through collaborations between tax justice campaigners and open data advocates as well as associated journalists, researchers and practitioners as we have sought to facilitate through the Open Data for Tax Justice Initiative. As a Researcher at a transparency NGO I need/want/expect to see the full addresses of subsidiaries so that I can see whether they are in a sub-jurisdiction that acts as a tax haven (e.g.