Corporate Groups in the Age of Tax Communication

The transposition of the Public CbCR Directive (2021/2101) provides an opportunity to draw attention to the trivialization of tax transparency imposed on large groups. It brings corporations into the era of communication on tax compliance and ethics. Communication is not limited to the compulsory dissemination of information: it may imply anticipating legal constraints and requires a genuinely strategic approach, both internally and with regard to third parties. This article examines some good practices that can be adopted for this purpose, as well as those actually implemented by corporate groups, particularly in France.