All glossary terms
Glossary term
Country-by-Country Reporting (CbCR)
BEPS Action 13 reporting framework requiring large multinational enterprises to report key metrics per jurisdiction.
Related terms
2
Jurisdictions
global
Definition
CbCR requires MNEs with annual consolidated revenue above 750 million EUR to report revenue, profit, tax paid, employees, and other metrics by tax jurisdiction. The CbCR is exchanged between tax authorities for risk-assessment purposes.
Examples
- A multinational with 1 billion EUR revenue files annual CbCR with its parent-country tax authority.
Translations
ESinforme país por país
ZH国别报告
DEländerbezogene Berichterstattung
FRdéclaration pays par pays
JA国別報告
Citations
Related citations
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This entry cites
Primary sources
- OECD: BEPS Action 13Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.