Category: CbC
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Public CbCR in the EU: Which Companies Must Disclose and When
EU Directive 2021/2101 requires groups above €750m revenue to publish country-by-country tax data. Who must disclose, when, and what it doesn’t cover.
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CbC Reporting Penalties by Country: 2026 Comparison Table
CbC reporting penalties compared by country: verified UK, US and Germany fines, the EU’s penalty mandate, and why the real 2026 compliance risk isn’t the fine.
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CbC Reporting Thresholds 2026: Comparison by Jurisdiction
CbC reporting thresholds by jurisdiction: OECD, EU, US, UK, Canada, Australia, Switzerland, Singapore, Japan and Hong Kong — verified 2026 figures with sources.
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Country-by-Country Report in Spain
The country-by-country (CbC) report is a tax report that multinational companies must submit in Spain in compliance with the rules established by the Organisation for Economic Co-operation and Development (OECD) under Action 13 of the BEPS Plan (Base Erosion and Profit Shifting). In Spain, the obligation to submit a CbC report was established through Law…
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Model 231: Everything You Need to Know
Starting from the tax period beginning January 1, 2016, companies in Bizkaia must submit Model 231, which reports country-by-country related-party transactions. The obligation does not affect a large number of companies, but it represents an important procedure for those required to file the Country-by-Country (CBC) report. What is Model 231? It is a regulation for…
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Country‑by‑Country Reporting (CbCR) in Costa Rica
Costa Rica adopted the OECD BEPS Action 13 framework in 2017 and issued its formal CbCR rules in 2018, committing to information exchange and multilateral implementation. Legal & Regulatory Framework Legal Basis: Resolution DGT‑R‑001‑2018, gazetted on 2 February 2018 Requires CbCR, Master File, and Local File documentation (Master & Local File under Resolution DGT‑R‑16‑2017) Threshold: global annual…
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Country-by-Country Reporting (CbCR) in Greece
Greece has fully implemented the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13 recommendations, including Country-by-Country Reporting (CbCR). As a member of the OECD Inclusive Framework and the European Union, Greece has aligned its domestic tax laws with international standards to enhance tax transparency and counter tax avoidance by multinational groups. This guide provides…
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Country-by-Country Reporting (CbCR) in Indonesia
Indonesia has fully implemented the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13 recommendations, including Country-by-Country Reporting (CbCR). As a member of the OECD Inclusive Framework, Indonesia has aligned its domestic tax laws with international standards to enhance tax transparency and counter tax avoidance by multinational groups. This guide provides a detailed overview of…
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Country-by-Country Reporting (CbCR) in Western Sahara
Western Sahara does not currently function as an internationally recognised sovereign jurisdiction with an independent tax administration or fiscal system. Western Sahara is a non-self-governing territory in all of ots integrity, claimed and largely colonised by the Kingdom of Morocco. A portion of the territory is also administered by the Sahrawi Arab Democratic Republic (SADR),…
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Country-by-Country Reporting (CbCR) in Israel
Israel has fully implemented the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13 recommendations, including Country-by-Country Reporting (CbCR). As a member of the OECD and participant in the Inclusive Framework, Israel has aligned its domestic tax laws with international standards to enhance tax transparency and counter tax avoidance by multinational groups. This guide provides…
