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EU Tax Observatory

@eutaxobservatory.bsky.social
11 followers 2 following 10 posts

The EU Tax Observatory is an EU-funded research initiative with the mission of producing high-quality research, developing data resources, and informing policy debate and decision-making on taxation in the European Union.

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EU Tax Observatory @eutaxobservatory.bsky.social · 05/10/2026
4/4 Once properly cleaned, micro-CbCR data appear broadly consistent with other major sources on multinational enterprises — reinforcing their potential for tax analysis, economic statistics and research on global firms. Read the full research note → taxobservatory.eu/eutax-public...
taxobservatory.eu
A guide to micro-CbCR databases - EU Tax Observatory
This Note provides a practical methodological guide for cleaning and processing firm-level (“micro”) CbCR data.
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EU Tax Observatory @eutaxobservatory.bsky.social · 05/10/2026
3/4 Our note sets out practical ways to clean & process the data: from harmonising firm identifiers & reconciling CbCR tables to benchmarking against external datasets & addressing dividend double-counting. A key principle throughout: make corrections transparent & reproducible.
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EU Tax Observatory @eutaxobservatory.bsky.social · 05/10/2026
2/4 Why does that matter? 🤔 Micro-CbCR datasets can contain duplicates, reporting errors, inconsistent currencies and units, identifier issues, sign reversals and other inconsistencies. In other words: you can’t simply take the raw data and start analysing it.
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EU Tax Observatory @eutaxobservatory.bsky.social · 05/10/2026
1/4 What can Country-by-Country Reporting (#CbCR) tell us about multinational companies? 🔎 A lot. But there’s a catch: before firm-level CbCR data can be used for research or tax analysis, it needs to be carefully cleaned. 📄 New research note: taxobservatory.eu/eutax-public...
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International Tax Observatory @taxobservatory.bsky.social · 21/09/2026
💸 How does dirty money move across borders, and why is it so difficult to stop? Join Oliver Bullough for #TheOffshoreTalks as he explores the hidden financial systems that allow illicit wealth to circulate, followed by a discussion with Sara Brimbeuf. 🔗 tally.so/r/0QKD26
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Reposted by EU Tax Observatory
International Tax Observatory @taxobservatory.bsky.social · 05/10/2026
📢 Join our next #LunchSeminar with @valentin-marchal.bsky.social ( @sciencespo.bsky.social ) to discuss wealth accumulation, asset-price bubbles and the role of taxation. 🗓️ 9 October | 12:00–13:00 CET 📍 @pse.bsky.social & Zoom 🔗 More information: taxobservatory.world/event/lunch-...
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EU Tax Observatory @eutaxobservatory.bsky.social · 08/07/2026
6/6 🇪🇺 The #EU will review the Directive in 2027. Our three suggestions: ▪️Break out every country, starting with the parent's home country ▪️Address parent non-cooperation ▪️Create one EU database for all filings 📄 Full report: taxobservatory.world/publication/...
taxobservatory.world
Comply, Refuse, or Defer: First Evidence on EU Public Country-by-Country Reporting - International Tax Observatory
EU Public Country-by-Country Reporting (CbCR) Directive
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EU Tax Observatory @eutaxobservatory.bsky.social · 08/07/2026
5/6 📌 The signs are encouraging: as the law takes full effect, some firms (including Microsoft and Procter & Gamble) are already widening what they disclose.
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EU Tax Observatory @eutaxobservatory.bsky.social · 08/07/2026
4/6 🌍 One big gap is built into the law's design. 🇪🇺 EU countries are listed one by one; almost everything else can go into a single "Other" line. For the non-EU firms filing so far, that line holds 71% of profits, mainly driven by the inclusion of the home country.
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EU Tax Observatory @eutaxobservatory.bsky.social · 08/07/2026
3/6 ⚠️ But the coverage is patchy. An estimated 20% of the non-EU multinationals in scope have filed. And 38% of reports are incomplete — many limited to #Romania 🇷🇴, often because a parent abroad did not share the data.
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EU Tax Observatory @eutaxobservatory.bsky.social · 08/07/2026
2/6 ✅ The good news: it is working. 128 of 160 companies had never published country-by-country tax data before. For most, these figures are public for the first time.
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EU Tax Observatory @eutaxobservatory.bsky.social · 08/07/2026
1/6 NEW REPORT🚀 Does the #EU's Country-by-Country Reporting (#CbCR) Directive actually deliver on corporate tax transparency? We read over 150 reports filed under the first implementation of the directive in #Romania 🇷🇴 📄 Read the full report: taxobservatory.world/publication/...
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