country-by-country reporting (cbcr)
Country-by-country reporting (CBCR) refers to a regulatory requirement for multinational corporations to provide detailed financial information about their operations, profits, taxes, and other relevant data on a country-by-country basis. This reporting allows governments and stakeholders to gain insights into the company's tax practices, economic activities, and potential issues of tax avoidance or profit shifting between different jurisdictions.
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Related Concepts (1)
Similar Concepts
- cbc reporting and transfer pricing documentation
- compliance reporting and documentation
- country risk assessment
- country-by-country reporting
- credit risk reporting
- cross-border capital flows
- cross-border transactions
- expenditure reporting
- financial reporting
- government financial reporting
- international regulations
- reporting and transparency mechanisms
- reporting standards
- risk monitoring and reporting
- risk reporting