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<p>The UK has led international action to enhance tax transparency. This has 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 issue
of public country by country reporting is not on the agenda for the EU Competitiveness
Council (internal market and industry day) taking place on 29 November 2018, as agreed
by EU Ambassadors. The UK has no plans to raise the issue at this meeting, although
we would have no objection to another Member State raising it.</p><p> </p><p> </p><p>The
Government believes a multilateral approach to public country by country reporting
would help ensure effective implementation.</p><p> </p>
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