The last year has been one of fevered expectation with regard to tax reform.去年一直发烧的期望之一是关于税制改革。 For many working in this field the focus of expectation for 2014 on the OECD.对于经合组织在这一领域工作的许多期待的焦点2014年。 The reality for the public, however, is that the base erosion and profits shifting (BEPS) process is something remote, technical and candidly incomprehensible.现实为公，然而，就是基础的侵蚀和利润转移（BEPS）过程是远程的东西，技术和坦率难以理解。 They are not alone.他们并不孤单。 I've been discussing tax issues with professional investment managers for more than a decade now.我一直在讨论税收问题与专业投资经理进行了十多年了。 They too have little comprehension of what's going on in Paris.他们也有什么在巴黎事情有点理解。 For them the issue is one of reputational risk, and for good reason.对他们来说，问题是声誉风险，并有很好的理由。
In November 2013 the Institute of Business Ethics reported that: "Worries about tax avoidance have shot to the top of public concerns about business behaviour, replacing executive remuneration by a wide margin, according to the latest survey of public opinion conducted for the Institute of Business Ethics by IPSOS Mori". 2013年11月商业道德研究所报告说：“关于避税的担忧出手的有关商业行为的公众关注上方，大幅更换高管的薪酬，根据民意调查的最新商业的研究所进行伦理莫里“。
What these managers know is that unless companies change their behaviour then the flow of bad news stories on tax will continue;什么这些经理人知道的是，除非公司改变他们的行为那么坏的新闻报导在税该流程将继续; IBM is just the latest in a line that is bound to continue. IBM是只是最新的一个绑定到行延续。 As such investment managers know that their stock picks are prejudiced by this issue of perception, whether the risk is real or not.这样的投资经理都知道，他们的选股此问题被感知的偏见，风险是否是真的还是假的。 The demand for data is what may characterise the tax debate in 2014 as much as anything else.对数据的需求是什么可能在2014年表征税争论不亚于其他任何东西。
The new Fair Tax Mark, launched in February 2014, reflects this demand.新的公平的税收马克，在2014年2月推出，反映了这一需求。 First created as an assessment tool in 2013, some in the tax profession criticised the first iteration's methodology.首先作为一种评估工具，于2013年创建的，有的在税务行业的批评第一次迭代的方法。 We listened and learned as a result and the Mark has been redesigned in two quite fundamental ways.我们听了，知道作为一个结果，马克已经被重新设计在两个截然不同的基本途径。
Firstly, we no longer assess companies whether they like it or not.首先，我们不再评估公司是否喜欢还是不喜欢。 We now rate companies who want a Fair Tax Mark.我们现在评价谁想要一个公平的税收马克公司。 For our launch we have quite deliberately focused on companies with a national trading focus.对于我们推出我们已经很刻意侧重于与一个国家的贸易重点企业。 That is for a straightforward reason: we need to get issues right at this level before moving on to deal with multinational corporations, and by working with partners (we're calling them our pioneers), and a team of academic and professional advisers, we've worked through a host of issues to reach this stage.这是一个简单的理由：我们需要得到正确的问题，在这个级别上移动，以应对跨国公司面前，并通过与合作伙伴合作（我们称他们是我们的先驱），和一个团队的学术和专业顾问，我们'已经通过了一系列问题努力达到这个阶段。 That said, over the next few months we're hoping to recruit 'multinational pioneers' who will want to work with us on the launch of the broader based mark, where the methodology is bound to be different.这就是说，在未来的几个月我们希望招收“跨国先驱”谁希望就推出了更广泛的基础大关，其中的方法必然是不同的与我们合作。
Secondly, and despite this, the new focus of the Mark will be retained in the multinational version.其次，尽管这一点，马克的新焦点将保留在多国版本。 That focus is now very heavily on tax policy, transparency and accountability.那重点是现在非常依赖于税收政策，透明度和问责制。 The tax rate that a company pays is still an issue because the public expects it to be, but it attracts a maximum of four marks in the assessment process, and only 13 out of 20 marks are required for a company to be awarded the Fair Tax Mark, which means it is not a deal breaker.某公司支付的税率仍然是一个问题，因为公众希望它是，但它吸引了最多四个标记在评估过程中，只有13的20个标记需要一个公司被授予公平税马克，这意味着它不是一个大忌。 The result is that a company can pay no tax and be awarded a Fair Tax Mark.其结果是，公司可以不纳税，并获得了公平的税收马克。 On reflection we think that is right.经过思考，我们认为这是正确的。 Losses happen, of course.损失发生，当然。 And it is also possible that sufficient allowances and reliefs could be given that a low or even no tax rate could result.它也有可能是足够的津贴和浮雕可以给予一个低成本甚至无税税率可能的结果。 It is not our purpose to penalise this.这不是我们的目的，惩罚这一点。
However, no company will get a Fair Tax Mark unless it is transparent on three key issues:然而，没有一家公司会得到一个公平的税收标记，除非它是透明的三个关键问题：
Governance is at the heart of this, of course.治理是在这个心脏，当然。 This is key to investors and in the multinational corporation version reporting on outcomes will be expected.这是关键，投资者和跨国公司的版本上的成果报告会的预期。
Next the company will have to be transparent about its accounting.下一步，该公司将必须透明公开其会计。 For national companies this focuses on disclosure alone.对于国家这个公司专注于单独披露。 For multinational corporations country-by-country reporting will also be on the agenda.对于跨国公司的逐国报告也将提上议事日程。 What we are setting is standards for accounting that go beyond those required by International Financial Reporting Standards.我们正在设置的是会计，超越那些由国际财务报告准则要求的标准。 Our pioneers have shown willingness to embrace this;我们的先驱已经表明愿意接受这一点; they realise that they have learned from the process.他们意识到，他们已经从过程中学习。 As a result I suspect very strongly that they think their stakeholders will too.因此我怀疑很强烈，他们认为他们的利益相关者也会。
To be specific, we expect a reconciliation of both the current and deferred tax charges in the financial statements of the Fair Tax company, and not one combined statement.具体而言，我们预计当前和递延所得税费用在公平的税收公司的财务报表，而不是一个组合语句的和解。 We also expect narrative notes to explain the reconciling items.我们也期望叙事笔记，讲解对账项目。 Three word descriptions can be a cover for a multitude of sins in this area;三个词描述可以为众多在这方面的罪的封面; narrative is a lot more powerful in revealing what is really going on.叙事是很多更强大的揭示什么是真正回事。 We also expect in due course to require reconciliations of cash paid tax to the current tax charge through the opening and closing tax liabilities.我们也期待在适当的时候需要通过现金的开闭税项负债纳税到目前的税项支出对账。 It seems glaringly obvious that this data should be on record, but that's for the future;这似乎昭然若揭，这个数据应该是记录，但是这是未来; right now you can get away without it.现在你可以摆脱没有它。
Finally, we want to know what a company does.最后，我们想知道一个公司做。 For the smaller and nationally-focused companies we are concentrating on this as it is a surprising challenge;对于较小的和国家为重点的公司，我们专注于这个，因为它是一个令人惊讶的挑战; many are extraordinarily reluctant to admit just what they do in their published accounts and yet without this data nothing in their financial statements is very meaningful.许多人非常不愿意承认正是他们在公布的账目，但没有做在财务报表中该数据没有什么是非常有意义的。 All accounting information only makes sense in comparison.所有的会计信息才有意义的比较。 For multinational corporations this is likely to require a focus on tax havens and why they are used, because that is where the risk is.对于跨国公司这很可能需要把重点放在避税天堂以及为什么使用它们，是因为那里的风险。
We are looking at disclosure then.我们正在研究披露即可。 需求是：告诉我们你的税。 It 这是为了消除在我们看来风险的方式。
重要的是要注意的是，我们不是一个人在思考这个。 去年，安永表示：“缺乏一致的使用，意味着税收的透明度表示在不同的上下文不同的东西，但我们把它看作是一个组织的方法，税务规划及合规以及税务它支付的金额的沟通，利益相关者。有信心税收的公平份额的薪酬报告，自愿性和强制性，因此税收透明度的关键要素 - 简单地用当前的遵守规则可能不再是足够的“。
我们同意，我们是给企业一个机会说，他们也这样做。
