Public reporting for multinational corporations

This category is based on information from the national chapters (for countries) and chapter 5.8.3 on ‘Allowing citizens to know what multinationals pay in taxes’ (for the European Parliament and Commission).

Green
Countries and EU institutions that support full public country by country reporting.
Yellow
Countries and EU institutions that have taken a neutral position. Yellow is also used to categorise counties or EU institutions with positions that are unclear or somewhere between positive and negative.
Red
Countries and EU institutions that are actively speaking against public country by country reporting. At the EU-level, this category also includes countries which argue that the European Parliament should not have a say on the issue, and that a final decision must be a unanimous decision by the EU member states (i.e. countries that argue that the legal basis of the proposal should be changed, so that it becomes a ‘tax file’). It also includes countries and institutions which argue that multinational corporations should report on their activities in some countries, but not others.
Arrows: Show that a country seems to be in the process of moving from one category to another. The colour of the arrow denotes the category being moved towards.
  Restricted access sign: Shows that the position of the government is not available to the public, and thus the country has been given a yellow light due to a lack of information.