The New European Public Country-by-Country-Reporting Requirement

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet


After five-years controversial discussions, a mandatory public country-by-country-reporting (CbCR) has been implemented on a European level. In line with prior regula-tions on tax-related CbCR and public CbCR by specific industries (CRR institutions and firms in the commodities sector), a cross-industry public CbCR will be mandatory for multinational group companies with consolidated group net sales of more than 750 Mio. €. The present article gives an overview of the European regulations on CbCR and a critical review of this new reporting instrument.
ZeitschriftEuropean Taxation
Seiten (von - bis)168-172
Anzahl der Seiten5
PublikationsstatusErschienen - 04.2022

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