The theft and publication of extracts from the so-called Paradise Papers has inevitably excited some political debate. It may have brought one topic back on the political agenda: should multinationals be required to publish their sales, profits and tax paid by country?

At the end of this month, groups will need to file the first country-by-country reports with the tax authority of the parent (or in a few cases with another authority). Those reports will be filed electronically, with fields tagged for data analysis.