Transparency is key to many problems around tax evasion.
Accordingly, information on transnational companies is required that reveals the geographical distribution
of their corporate figures – assets, staff, sales, etc. –on the one hand, and their payments to governments, including taxes, on the other; this often referred to as country-by-country reporting« (Murphy 2012). It is then possible to compare the two across countries and detect any mismatches between them.