Dave Hartnett has stepped into the segment reporting debate between the Big Four and the Christian Aid charity. Last month Christian Aid began a postcard and email campaign demanding changes to international accounting rules to tackle avoidance, which it says drains developing countries of severely needed income. HM Revenue & Custom's permanent secretary told a Paris press conference that the idea 'is gathering momentum', the FT reports. 'There is a growing recognition that country-by-country reporting brings additional transparency, particularly in relation to how multinationals are operating in emerging and developing countries,' said Hartnett, adding that the issue had not yet been debated. Christian Aid began the campaign after efforts to persuade the accounting standard-setters to introduce country-by-country reporting ended in failure. Accounting firms believe that the introduction of such reporting would create additional reporting burdens for companies on a cross-border basis. While tax specialists remain sceptical as to whether developing nations are disadvantaged, some influential government figures, such as South Africa's finance minister Trevor Manuel, have made the point openly. 'It is a contradiction to support increased development assistance yet turn a blind eye to actions by multinationals and others that undermine the tax base of a developing country,' Manuel said last year.