About this Dataset

Country-by-country Reporting (CbCR) Requirements - Corporate Tax Statistics

This table reports an overview for MNEs and tax administrations as to which members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) have introduced a CbC reporting obligation and basic facts concerning when these obligations come into effect and how they operate.

Under BEPS Action 13, all large multinational enterprises (MNEs) are required to prepare a country-by-country (CbC) report with aggregate data on the global allocation of income, profit, taxes paid and economic activity among tax jurisdictions in which it operates. This CbC report is shared with tax administrations in these jurisdictions, for use in high level transfer pricing and BEPS risk assessments.

Contact: CorporateTaxStatistics@OECD.org

Tables

Observations

@oecd.oecd_ctp_tps_dsd_qdd_cbcreq_df_qdd_cbcreq_v1_0.observations

7.09 kB
493 rows
4 columns

CREATE TABLE observations (
  "dataflow" VARCHAR,
  "ref_area" VARCHAR,
  "measure" VARCHAR,
  "obs_value" VARCHAR
);

Country-by-country Reporting (CbCR) Requirements - Corporate Tax Statistics

About this Dataset