CountrybyCountryBerichten

CountrybyCountryBerichten, also known as Country-by-Country Reporting, is a global reporting framework introduced by the Organisation for Economic Co-operation and Development (OECD) to enhance transparency and accountability in multinational enterprises (MNEs). The framework requires MNEs to report on their tax positions in each country where they operate, providing detailed information on their profits, taxes paid, and other relevant financial data.

The primary objective of CountrybyCountryBerichten is to address the tax challenges posed by the digitalization of the global economy. It aims to ensure that MNEs are taxed in the countries where they generate profits, rather than in the countries where they are headquartered or have their intellectual property. This is particularly relevant in the context of the increasing importance of digital services and the shift of economic activity online.

The reporting framework was first introduced in 2017 and has since been adopted by many countries around the world. It is designed to be flexible and adaptable, allowing for different reporting requirements based on the specific needs and circumstances of each country. The data collected through CountrybyCountryBerichten is intended to be used by tax authorities to identify and address tax gaps, as well as to inform policy-making and international cooperation.

While the framework has been generally well-received, it has also faced criticism and challenges. Some critics argue that it places an undue burden on MNEs and may lead to increased compliance costs. Others have raised concerns about the potential for data misuse and the need for robust data protection measures. Despite these challenges, CountrybyCountryBerichten remains an important tool in the global effort to ensure fair and transparent taxation of MNEs.