Multinational companies are now obliged to deliver an annual report to the tax authorities with information disaggregated by country (country-by-country reporting) in order to show where the assets and workers are allocated, how profits are distributed and to whom taxes are paid. Unfortunately,...

In June the EU Council of Ministers (excluding the UK) took up a common position concerning European Works Councils. The establishment of such Councils would grant certain information and consultation rights to the workers of multinational companies. The following paper looks at the importance...