Nissen, Aleydis - In: UCL Journal of Law & Jurisprudence 8 (2019) 2, pp. 141-163
The European Union’s 2013 Country-by-Country Reporting (CBCR) rules bring within the public domain information on corporate payments made to governments all over the world for the purpose of exploiting natural resources in the oil, gas, mining and logging sectors. In so doing, the CBCR rules...