The European Union’s rule s on Country-by-Country Reporting (2013) aim to bring corporate payments for exploiting natural resources made to governments around the world within the public domain. It is well known that the impact of these rules is to be found largely outside EU territory.
Little is known, however, about the impact of CBCR rules on corporations that are incorporated in developing countries, including Kenya.This talk seeks to illuminate this issue. It explains that the EU seems to be reluctant to put a competitive disadvantage on its ‘own’ EU-based corporations.

Objective

• To understand what EU Country- by-Country reporting means for developing countries.