The Commission's work follows through on the commitments made by G20 leaders, who have pledged to ensure that tax authorities freely exchange information about large multinationals, including their country-by-country reporting (CBCR).
Komisjon juhindub selles töös G20 juhtide võetud kohustusest tagada, et maksuhaldurid vahetavad vabalt teavet suurte hargmaiste äriühingute, sh nende riigipõhise aruandluse kohta.