Corporate Tax Transparency assesses how openly a company discloses its tax strategy, governance, risk management and the amount, type and geographic distribution of taxes it pays. It covers:

• publication of a board-approved tax policy that outlines principles on compliance, aggressive planning, transfer pricing, use of low-tax jurisdictions and engagement with tax authorities;
• country-by-country reporting (CBCR) of corporate-income tax accrued and paid, along with key economic indicators (revenue, profit, headcount, tangible assets);
• reconciliation of effective tax rates to statutory rates, explanation of significant deferred-tax assets/liabilities and tax credits;
• disclosure of tax-governance structures, risk-assessment processes and material tax contingencies or disputes;
• alignment with frameworks such as GRI 207, EU Public CBCR Directive, OECD BEPS Action 13 and investor expectations on responsible tax behaviour.