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<p>The UK has led international action to enhance tax transparency. This included
initiating the international work on country-by-country reporting during its G8 Presidency
in 2013, and being the first country to commit to implement the OECD model for country-by
country reporting with legislation in the 2015 Finance Act.</p><p> </p><p>The Government
believes a multilateral approach to public country-by-country reporting would help
ensure effective implementation. The UK has raised public country-by-country reporting
with international partners where appropriate and the Government has engaged with
our international partners, including at EU level, on this issue.</p>
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