Country-by-Country Reporting Study

/Country-by-Country Reporting Study

Country-by-Country Reporting Study


In anticipation of the increase of public tax disclosure requirements, the 2020 TTC study contained a chapter analysing the OECD Country-by-Country Reporting (CbCR) template data of participating companies. Since then, the international and European landscape on public tax disclosures and substantive tax rules has fundamentally shifted. The EU introduced public CbCR, based on the OECD CbCR template, which will start applying for fiscal years starting on/after 22nd June 2024. The Inclusive Framework has agreed on a minimum tax of 15% on the basis of the Pillar Two initiative led by the OECD and the Directive on global minimum taxation was adopted right before the lapse of 2022. Latest addition are the transitional safe harbours for Pillar Two which would rely on OECD CbCR template data. In addition, as the link between tax and sustainability is becoming stronger different public tax disclosure frameworks, some of which focusing on the OECD CbCR template data, are emerging.

These developments are at the background of the commissioning of a separate and stand-alone study on CbCR data.

This study analyses the CbCR data of the study participants and examines their interaction with Total Tax Contribution data as well as the developments on Pillar Two.

We cordially invite you to download, read and comment on the study!