Country-by-Country Reporting

GPTKB entity

Predicate	Object
gptkbp:instanceOf	International tax standard
gptkbp:abbreviation	gptkb:CbCR
gptkbp:adoptedBy	gptkb:Australia gptkb:Brazil gptkb:Canada gptkb:China gptkb:European_Union gptkb:India gptkb:Japan gptkb:South_Africa gptkb:United_Kingdom gptkb:United_States Many other countries
gptkbp:appliesTo	Multinational enterprises
gptkbp:category	gptkb:international_relations Taxation Corporate governance
gptkbp:criticizedFor	Administrative burden Potential confidentiality risks Some business groups
gptkbp:developedBy	gptkb:Organisation_for_Economic_Co-operation_and_Development
gptkbp:documentType	Tax report
gptkbp:EUvariation	Public CbCR for certain companies
gptkbp:filedAnnually	Yes
gptkbp:filingDate	Tax authorities
gptkbp:firstReportingPeriod	2016
https://www.w3.org/2000/01/rdf-schema#label	Country-by-Country Reporting
gptkbp:introducedIn	2015
gptkbp:language	English
gptkbp:legalBasis	gptkb:OECD_BEPS_Action_13
gptkbp:partOf	gptkb:Base_Erosion_and_Profit_Shifting_Project
gptkbp:publicDisclosureRequired	No (except in some jurisdictions)
gptkbp:purpose	Combat tax avoidance Tax transparency
gptkbp:relatedTo	gptkb:Corporate_tax International taxation Tax planning Tax compliance Transfer pricing
gptkbp:requiresDisclosureOf	Number of employees Profits Retained earnings Revenues Stated capital Tangible assets Taxes paid
gptkbp:supportedBy	Tax justice advocates
gptkbp:threshold	€750 million annual consolidated group revenue
gptkbp:bfsParent	gptkb:Corporation_Tax
gptkbp:bfsLayer	7