Country-by-Country Reporting

Plain meaning

A reporting regime requiring large multinational enterprise groups to provide tax administrations with jurisdiction-by-jurisdiction financial and tax information.

Also called

Key points

• CbCR applies to multinational groups above specified consolidated revenue thresholds.
• Reports typically include revenue, profit, tax paid, employees, assets, and business activities by jurisdiction.
• The information is generally exchanged between tax authorities rather than published for ordinary taxpayers.
• CbCR is a BEPS-related tool for risk assessment, not a tax calculation by itself.

Why it comes up

Country-by-country reporting supports transfer-pricing risk assessment and international tax transparency.