Other regulators and non-governmental organizations are also looking at how a company’s approach to tax management is helping fulfill what are seen as its wider corporate responsibilities. For example, reporting requirements under the Dodd-Frank Act in the US and the proposed EU Transparency Directive will require detailed country-by-country (or project-by-project in some cases) tax data. A company’s own need for timely and accurate financial data is also challenging the tax department to think more widely about what its responsibilities entail and how to fulfill them.