Recommendation 20

There is a delicate line to tread between accountability, transparency and the maintenance of taxpayer confidentiality. The Digital Services Tax illustrates how difficult it is to talk about these issues in a way that protects confidentiality when you are dealing with a tax covering a small number of high-profile payers. This will also be an issue with Pillar One.60 Nevertheless, the Departments told us that they are aware of the importance of other tax jurisdictions providing transparency to Parliament around calculations affecting UK receipts, including ensuring that the National Audit Office has the access it needs.61 59 Qq 18, 85, 86 60 Qq 76–80 61 Qq 87–89 The Digital Services Tax 15