Country-by-Country Reporting

Country-by-Country Reporting (CbCR, with the related report pertaining to a particular entity referred to as a Country-by-Country report or CbC report) is an international initiative pioneered by the OECD. It establishes a reporting standard for multinational enterprises (MNEs) with total consolidated group revenues > EUR 750 million containing key tax-related information including financial information and information on employees and non-cash tangible assets. Under the OECD rules, the information is to be exchanged between the tax authorities of the exchanging countries.

Source: Wikipedia — Country-by-Country Reporting (CC BY-SA 4.0)