What metrics are reported in a CbC Report?

For each jurisdiction: revenue (third-party and intragroup), pre-tax profit/loss, income tax paid, income tax accrued, stated capital, accumulated earnings, number of employees, and tangible assets. The report is filed in the parent jurisdiction and shared with treaty partners via automatic exchange of information.

How are CbC Reports used by tax authorities?

Tax authorities use CbC Reports as a risk assessment tool, not for direct tax assessment. Significant profit allocation to low-tax jurisdictions with few employees or assets flags potential profit shifting for audit selection. Mismatches between where functions are performed (employees, assets) and where profits are reported are red flags.

BEPS Country-by-Country Reporting Threshold

How It Works

Determine whether a multinational enterprise must file CbC Report based on group revenue threshold (EUR 750 million consolidated), and calculate key metrics required: revenue, profit, tax paid, employees per jurisdiction

Each component has a specific meaning:

Group revenue threshold — The group revenue threshold recorded for the scenario being assessed.
Calculate key metrics required: revenue — The calculate key metrics required: revenue recorded for the scenario being assessed.
Profit — The profit recorded for the scenario being assessed.
Tax paid — The tax paid recorded for the scenario being assessed.
Employees per jurisdiction — The employees per jurisdiction recorded for the scenario being assessed.

Note: Interpret the beps cbcr threshold result against the thresholds and context described above.

How to Use

Enter the group revenue threshold, calculate key metrics required: revenue, profit, tax paid, employees per jurisdiction for the scenario you are assessing. Determine whether a multinational enterprise must file CbC Report based on group revenue threshold (EUR 750 million consolidated), and calculate key metrics required: revenue, profit, tax paid, employees per jurisdiction. Use the beps cbcr threshold result to inform your calculation.

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