Abstract
In this study, we seek to determine whether the Organisation for Economic Co-operation and Development (OECD)'s tax reporting requirements have succeeded in reducing tax evasion by French multinationals. Unlike in other jurisdictions, the two systems were introduced at different times in France (files in 2010; Country-by-Country Reporting in 2016). The results show that the introduction of files in 2010 had no effect on tax evasion. On the other hand, following the inclusion of Country-by-Country Reporting in 2016, we are bearing witness to a modest reduction in tax avoidance practices by multinationals. Our study is of interest to the French tax authorities and accounting standard-setters, and contributes to existing debates on the public availability of Country-by-Country Reporting data.