Country-by-Country Reporting

Country-by-Country Reporting (CbCR) is a regulatory requirement for multinational companies to disclose financial information—such as revenue, profit, taxes paid, and employees—separated by each country they operate in. This transparency aims to allow tax authorities worldwide to assess whether companies are paying fair taxes in each jurisdiction and to detect potential tax avoidance strategies. CbCR enhances oversight and promotes fair tax practices by providing governments with a clear view of a company's global economic activity and tax contributions in different countries.