By Olivia Hanks
Richard Murphy is in some ways an unlikely figure. A tax expert and former accountant, his views are resolutely anti-establishment: asked on air in 2012 to name the greatest threats to democracy, he responded “Deloitte, KPMG, PwC and Ernst & Young”. Yet despite having some vociferous critics (as you would expect for someone whose raison d’être is forcing the wealthy to pay their share of tax), his influence is now being felt: as the architect of country-by-country reporting, which requires corporations to publish figures for every country in which they operate so that it is clear when profit has been moved into low-tax jurisdictions, he has helped to create a framework for taxation transparency worldwide. Country-by-country reporting has now been adopted by the OECD and the EU.