CbC Report (Country-by-Country Report)

A Country-by-Country Report (CbC Report) is a document that multinational companies submit to tax authorities, detailing key financial information—such as revenues, profits, taxes paid, and number of employees—broken down by each country they operate in. Its purpose is to increase transparency and help governments ensure that companies are paying appropriate taxes in all the countries where they do business. This report supports efforts to prevent tax avoidance and profit shifting by providing a clearer picture of how multinational enterprises allocate their income across borders.