Country-by-country reporting (CbCR)
Country-by-country reporting is a disclosure requirement under OECD BEPS Action 13 that makes multinational groups with global revenue of at least €750m file an annual report showing, for every country they operate in, their revenue, profit, tax paid, number of employees and main assets. It was first proposed by the Tax Justice Network back in 2003 and long resisted before the G20 mandated it through BEPS. Around 120 jurisdictions now have CbCR obligations in law, with thousands of bilateral exchange relationships activated. The reports are currently shared only between tax authorities, not published at company level, though civil-society groups campaign for public CbCR. The OECD uses the aggregated, anonymised data to produce its annual Corporate Tax Statistics.
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Example: a large group must report how much of its global profit it attributes to each country, so each tax authority can judge whether the split looks credible against where the real activity sits.
Why it matters to a small business: CbCR helps well-resourced tax authorities spot when large multinationals book disproportionate profit in low-tax countries, and challenge it. That recovered revenue ultimately supports the same public services your taxes fund, while you already disclose your full position in your accounts.