Corporate tax practices are coming under increasing scrutiny from governments and investors, amid concerns about the use of aggressive tax avoidance practices. Companies employing strategies such as profit shifting could be exposing themselves to growing reputational and regulatory risks, which have the potential to directly impact their profitability.

This paper reviews the global trends in corporate tax disclosure, drawing on a unique dataset covering 1,300 large listed companies across both developed and emerging markets. The analysis provides key insights into the state of corporate tax reporting in three key areas: Policy & Strategy, Governance & Control Mechanisms, and Quantitative Data.

Trends are considered at the global, regional and sector levels, and supplemented by a study of corporate progress on this agenda over the last few years.