Tax policy report: Taxation of multinationals - update

Tax policy report. Released 18 April 2013.

Officials’ note added on 19 April 2013 at 10.00 am: The “file and publish” requirement described in paragraph 23 only applies to issuers (public companies, banks, etc) and large companies that are at least 25% foreign owned.

Two versions of the report are available:

• Original version released on 18 April 2013
• Updated version that includes the officials' note released on 19 April 2013