countrybycountryrapportering
Countrybycountryrapportering, often abbreviated as CbCR, is a tax regulation that requires multinational enterprises (MNEs) to report their financial information and tax activities on a country-by-country basis. The primary goal of CbCR is to enhance tax transparency and provide tax authorities with a clearer understanding of how MNEs operate globally and where they are generating profits and paying taxes.
CbCR was developed by the Organisation for Economic Co-operation and Development (OECD) as part of its Base
The reporting obligation typically applies to MNEs meeting a certain consolidated group revenue threshold, which is