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

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After five years of controversial discussions, mandatory public country-by-country (CbC) reporting has been implemented at the EU level. In line with prior regulations on tax-related CbC reporting and public CbC reporting by specific industries (Regulation on prudential requirements for credit institutions and
investment firms (575/2013)1 for institutions and firms in the commodities sector), crossindustry public CbC reporting will be mandatory for multinational group companies with consolidated group net sales of more than EUR 750 million. The present note provides an overview of, and critically evaluates, the European regulations on CbC reporting.
Original languageEnglish
JournalEuropean Taxation
Issue number4
Pages (from-to)168-172
Number of pages5
Publication statusPublished - 22.02.2022